United boss Alex Ferguson declared recently that he is confident that Bulgarian ace Berbatov will move to Old Trafford this summer.

In the same manner, Liverpool's Rafa Benitez has publicly admitted interest in Berbatov's strike partner Keane.

Subsequently, Tottenham were obviously exasperated with both manager's comments as Levy vowed to report the issue to the Premier League.

Blatant

"The public comments by Manchester United's manager, announcing that he has made an offer for Dimitar and is confident that the deal will go through with time working in their favor, is a blatant example of sheer arrogance and interference with one of our players," Levy said.

"It is also probably one of the worst offences by any manager in the Premier League to date.

"As a result, we have today made an official complaint to the Premier League about the conduct of Manchester United.

"Benitez made similar comments in respect of Robbie recently and we made an official complaint to the Premier League about the conduct of Liverpool earlier this week.

"I have absolutely no wish to sell either player and to date we have not accepted any offer for either."

Hypocritical

The Spurs chairman described United's chase to his starman as ' hypocritical', amidst the Red Devils intense protests against Real Madrid's bid to Cristiano Ronaldo.

"It is unbelievably hypocritical given his comments in respect of Cristiano Ronaldo and Real Madrid," Levy added.

"The behavior of both clubs has been disgraceful. We told both clubs very early on that we had no interest in selling Robbie or Dimitar, respectively, and that they should refrain from pursuing the player."

Berbatov and Keane have formed one of the most lethal attacking partnerships in the Premiership during the past couple of years as the duo were involved in most of Spurs' goals.