Tottenham sporting director Damien Comolli has warned Manchester United that Dimitar Berbatov will not be sold for any price during the January transfer window.
United boss Sir Alex Ferguson is a long-term admirer of Berbatov - and the Bulgaria striker has been linked with a move to Old Trafford recently, although he has stated he is happy at Spurs.
'We have never had any talks with Manchester United - and as (Spurs head coach) Juande Ramos has stated, we want him to stay,' said Comolli.
'It's not an issue. I don't think there is a price for him.'
Comolli was in Switzerland where Spurs were drawn against Slavia Prague in the last 32 of the UEFA Cup.
It has been suggested Berbatov could be playing in the Champions League next season, but he has recently underlined his commitment to Spurs - and Ramos is confident he will stay beyond January.
Tottenham also want Jermain Defoe to sign a new contract to avoid losing him for free at the end of next season.
'We want him to stay, and he wants to stay - when two parties want to succeed there is usually an agreement,' added Comolli.
'It's a good sign.'
Spurs are also expected to bolster their squad next month, with Ajax defender Urby Emanuelson suggested as a target.
'We always try to come out of he transfer window better than we went in,' said Comolli.
Ramos will also have players returning from injury by the time Spurs face Prague in February. Comolli is wary of the Czech side, despite Arsenal thrashing them this season.
'We played them last year in the UEFA Cup and know how difficult it was - it was tough, especially over there,' he said on Sky Sports News.
'I think they just had a bad day at the Emirates. They also drew against Arsenal at home and that is what I will be keeping in mind.
'We were very disappointed last year, because we thought we could beat Sevilla in the quarter-final - and we are very ambitious.'
Ramos has won the UEFA Cup in the last two seasons with Sevilla, before moving to White Hart Lane.
'We are very happy with Juande and know his success in Europe, so he will bring a lot of that to us,' Comolli reasons.