Manchester United have given Tottenham Hotspur a final offer of US$46 million to sign Bulgrian striker Dimitar Berbatov.

Sir Alex Ferguson made the take-it-or-leave-it offer yesterday and hopes the transfer will be resolved by the end of the week.

Berbatov was left out of the Spurs side because the club felt he was not focused on the game.

Spurs lost their second successive game yesterday to Sunderland.

Tottenham manager Juande Ramos admitted: “The player wasn’t in the right condition to play. It’s the club’s decision whether to fine him. I spoke to him before the game.

"It doesn’t matter how good a player is, if he is not in the right frame of mind, then he will not perform well. I did not feel he would be good for the dressing room.”

Berbatov, who handed in a transfer request last week, is desperate to go and with Ferguson turning up the heat with his latest bid, it seems certain Spurs will be forced to sell.

United had a US$37m bid turned down 10 days ago and were told to come back with US$55.6m.

A source close to the deal said: “Sir Alex is not going to be held to ransom. Tottenham have got their own deals lined up and they all depend on Berbatov going through. It’s in everybody’s interest to do business quickly.”

Ramos has identified Emile Heskey as a US$18m replacement but Wigan boss Steve Bruce wants any deal done quickly.