Berbatov looks set to move away from the club after not being able to hold down a regular place in the United first team, he has been linked with Galataseray for some time.
Sporting co-ordinator Bulent Tulun said: "We are leading negotiations with players who will contribute very much to raising the level of our club.
“Berbatov is one of them.
"Negotiations with Berbatov are in an advanced stage."