Berbatov's agent Emil Dantchev claimed United have been in touch again with a firm offer and he will meet Tottenham chairman Daniel Levy at some stage next week to discuss the interest.
Ferguson Rules Out Any Move For Martins
However, United have taken the unusual step of denying the story publicly.
"Manchester United is linked with many players in every transfer window," said chief executive David Gill.
"The club has categorically not made a bid for Dimitar Berbatov."
With Wayne Rooney sidelined for two months with a broken foot and both Louis Saha and Ole Gunnar Solskjaer plagued by injury for most of 2007 so far, speculation has been mounting Ferguson will bring in a fresh face.
As well as Berbatov, Nicolas Anelka and Obafemi Martins have been linked with United in recent days.
Ferguson: "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."