Berbatov is shocked by the transfer fees involved in football today.
Berbatov told The Sun: “Look, last summer when Spurs told me they were willing to pay £11m for me, I asked them if they were off their heads.
“Now the word seems to be that my value is £40m and that’s simply an abnormal sum of money.”
He added: “The paradox is that I scored more goals and played even better when I was with Leverkusen but no way was I valued this highly.
“The truth is everyone in the world of English football seems to look at things quite differently to what I am used to.
“With regards to the whole Manchester United business, I just have to say that I’m very happy at Spurs.
“Even more importantly, I recognise that Tottenham has given me everything in order to make my time in the Premier League a success and I feel stupendously grateful to them. So I’m happy where I am.”