The 30-year-old has often been behind Javier Hernandez in the pecking order at Old Trafford this season and reports have linked him with a move away from the club, despite being United’s top scorer.
The Sun reports that Sevilla have held talks with Berbatov’s agent Emile Dantchev about a summer move.
Berbatov’s current contract at United is set to expire at the end of next season.