The offer was made after City announced they were in the process of being taken over by the Abu Dhabi United Group, which has already begun to throw its weight around, with bids for several high-profile players.
City manager Mark Hughes had said he was planning to talk to Berbatov but later conceded to BBC Radio 5 Live that his chances of meeting the striker were slim.
"I would like the opportunity to talk to him but we haven't been afforded that opportunity," he said.
"The lad has made his intentions known for some time [playing Champions League football] and it might be difficult to change his focus."
Real Madrid were also thought to be interested in Berbatov but Real's president Ramon Calderon told BBC Radio 5 Live they have not made a bid for the player.
Relations between Spurs and United have been far from amicable during this transfer saga.
In July, Spurs submitted a year's worth of evidence to the Premier League to support their complaint of Manchester United's "disgraceful" pursuit of the forward.
And until late on Monday, the White Hart Lane club had confirmed that they had agreed a transfer fee only with City.
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