REPORTS suggest Chelsea are compiling a £20million non-negotiable offer for Spurs striker Dimitar Berbatov.

The Bulgarian may well have played his last game in a Tottenham shirt in the team's 2-0 home defeat to Liverpool yesterday as the club look to cash in on the wantaway forward.

It was expected that Spurs would attempt to auction the 27-year-old off to the highest bidder, with a number of top European clubs reported to be interested.

However according to the Daily Express, Chelsea will deviate from their usual policy whereby money is no object and make a take it or leave it bid for Berbatov.

It is understood that both Didier Drogba and Andrei Shevchenko are on their way out of Stamford Bridge this summer, and Berbatov could prove to be the ideal replacement for boss Avram Grant.