Berbatov joined Man Utd for £30.75m in September 2008
The sale of Dimitar Berbatov and Robbie Keane by Tottenham has helped the club post record pre-tax profits of £39.8m for the last six months of 2008.
Last summer Spurs made over £51m from the sale of Berbatov to Manchester United and Keane to Liverpool.
Spurs also sold six other players for significant fees during that period.
"During the 2008 summer transfer window gains were made on the sales of a number of registrations," said chairman Daniel Levy in a statement.
In what appears to be a reference to the sale of the strike duo Levy added: "It needs to be noted that the club did not make the player trading profits in a manner that was planned or welcomed as they arose, in the main, from the regrettable sale of certain key players."
The other players to leave the club were Pascal Chimbonda, Steed Malbranque, Teemu Tainio, Paul Robinson, Younes Kaboul and Anthony Gardner.
Keane and Chimbonda have both since rejoined the club and the next financial figures are expected to be balanced out by these deals and the additional signings of Jermain Defoe and Wilson Palacios.
The profits, meanwhile, should assist the club's proposed investment in a new training ground and stadium, named the Northumberland Development Project, with a full planning application due in "the next few months".
"We have benefitted from having a robust business that is well financed and has continued to be able to support investment in the first team, whilst progressing two major capital expenditure projects - the new training centre and the Northumberland Development Project."
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