Berbatov joined Spurs in May 2006 from Bayer Leverkusen for �10.9m

Ramos reiterated his desire to keep the 26-year-old at White Hart Lane, but conceded that "everyone has a price".

"I think a club would have to break the British transfer record to sign Berbatov," said Ramos.

"It's normal that they would have to pay such an amount. There are very few players of his class."

Chelsea striker Andriy Shevchenko is believed to be the most expensive signing in the British game, with the Blues shelling out a reported �30.8m in 2006 to bring him to Stamford Bridge.

"At this moment Berbatov's value is more than this price," added Ramos.

"At least that is what we think. But everyone has a price. The intention of Tottenham is not to sell the player.

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"It's not a question for me if a club can pay this. The other clubs will know what they need for their squads.

"Unless something strange happens - and I think it will not happen - there's not going to be a club that will pay the price that Tottenham could accept."

Berbatov, who cost Spurs �10.9m in 2006, has been linked with Manchester United while Chelsea boss Avram Grant has confirmed he is an admirer of the former CSKA Sofia and Bayer Leverkusen player.

The speculation about Berbatov's future was reignited earlier this week when agent Emil Dantchev told BBC Sport that his client would be interested in a move to "a big club".

"Dimitar wants to fulfil his potential and win trophies now," said Dantchev.

Ramos agreed that the Bulgarian was an especially tempting target for the big clubs because he is free to play in the Champion's League.

I don't want to sell Berbatov. I want the best players. But the club have to make a decision Spurs boss Juande Ramos

"The truth is that I understand perfectly why he would cost so much money because there are few players like Berbatov," he said.

"And those who do exist play for great teams who play in the Champions League. And those great teams will not sell their players. He's the only great player who has not played in the Champions League that they could sign."

Nevertheless, Ramos insisted he wanted to keep Berbatov at the club and that any decision to sell would not be down to him.

"I fully expect that at the end of January I will have all my four strikers," he said.

"At this moment I am convinced they will continue with us because we want them to.

"(But) from the first moment the decision has been out of my hands. The final decision rests with the club. I don't want to sell Berbatov. I want the best players - but the club have to make a decision."