However, they are willing to listen to offers for the £30.75 million Bulgarian forward, 31, and PSG- bossed by ex-Chelsea chief Carlo Ancelotti - are leading the chase, according to The Sun.
Berbatov’s agent Emil Danchev said: “PSG’s project can really interest him because he wants to play in the Champions League next year.
“Plus, there has never been a Bulgarian player at PSG, so it could be good.”
Danchev confirmed earlier that Berbatov will be leaving at the end of the season.
"I had three meetings with (Manchester United manager) Alex Ferguson. We accept that he is trying to build a new team, change the playing style, introduce more speed," Danchev told Bulgarian Canal 3 television.
"Manchester United's future does not include Berbatov," he added.
Danchev said that the 31-year-old striker will most probably leave England for another top European team but added "there will be no cosmic transfer fees."
Berbatov joined Manchester United from Tottenham Hotspur in 2008.
But he has recently lost his prime spot on the squad and speculation has been rife that he is set to leave the club.