Manchester United have denied claims that they have contacted Spurs about signing striker Dimitar Berbatov.
The Bulgarian international's agent said on Friday that the Premier League champions had sounded out Tottenham about a potential move.
But chief executive David Gill issued a denial, saying: "We have categorically not made a bid for Dimitar Berbatov."
Spurs added: "We have not received an offer and would not accept one if we did - it is as simple as that."
Berbatov scored 22 goals during the 2006-07 season after joining Spurs from Bayer Leverkusen for £10.9m.
Speaking on Bulgarian radio, his agent Emil Dantchev said: "We had a 90-minute meeting with Tottenham's chairman Daniel Levy and sporting director Damien Comolli.
"They informed us that there's a query from Manchester United about the possibility of Berbatov joining them.
"They told us they will have a meeting in the next day or two to decide his future."
It is believed at one stage this summer that Man Utd did make a tentative inquiry for the 26-year-old, only to be told there was no possibility of a sale.
606: DEBATE
The United boss admitted they had failed with an attempt to bring in a new striker but insisted they would not now be buying before the transfer window closes on 31 August.
He said: "We made an inquiry about a striker not so long ago. The club concerned would not sell and it remains that way.
"With a week to the transfer deadline, it would be impossible to get anyone else in now."
Media reports this week claimed Spurs boss Martin Jol had fallen out with Berbatov after substituting him in this season's opening match at Sunderland.
However, Dantchev told BBC Sport: "I can tell you for sure that there is not a problem."
Jol said on Friday: "Berbatov loves me. If he is playing well he gets all the praise and if he is not doing well I have to tell him.
"I had one approach and I said 'I'd rather die than sell him'."
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