Manchester United and Real Madrid are vying for Bulgaria’s footballer Dimitar Berbatov.

The board of the Tottenham Hotspurs has turned down all bids so far, and have placed 40 million pound price tag on the forward. However, with the turmoil around Martin Jol’s future as manager of Tottenham, Berbatov may force the issue.

Manchester United has re-affirmed its offer of 21 million pounds, as the team coach Alex Ferguson hopes to sign a striker with “physical presence,” according to the Daily Mail.

Spanish Real Madrid also aims at capitalising the current uncertainty at Tottenham Hotspur with a surprise bid for Dimitar Berbatov, who scored 19 goals last season. The Star reports that a bid from Real Madrid is imminent after a recent meeting with Berbatov’s representatives.

At the start of the summer the Bulgarian forward was strongly linked with United. However, Real are back prepared to pay 20 million pounds for the 26-year-old player, according to the Times Online.

The forward, suffering from a recent groin injury, is flattered by United’s interest and would like the chance to play for them and test himself further in the Champions League, according to Daily Mail.