However, the Spus chairman has said that United's offer had not been accepted and that he had made a complaint to the Premier League.
"It is unbelievably hypocritical given his [Fergie's] comments in respect of Cristiano Ronaldo and Real Madrid," Levy said.
"The behaviour of both clubs has been disgraceful. We told both clubs very early on that we had no interest in selling Robbie or Dimitar, respectively, and that they should refrain from pursuing the player.
"Both clubs arrogantly chose to ignore this request and we now have evidence that both clubs have systematically been working to prise the players away from us, outside of Premier League rules of conduct.
"Today's public comments by Manchester United's manager, announcing that he has made an offer for Dimitar and is confident that the deal will go through with time working in their favour, is a blatant example of sheer arrogance and interference with one of our players.
"It is also probably one of the worst offences by any manager in the Premier League to date.
"As a result, we have today made an official complaint to the Premier League about the conduct of Manchester United.
"Benitez made similar comments in respect of Robbie recently and we made an official complaint to the Premier League about the conduct of Liverpool earlier this week.
"I have absolutely no wish to sell either player and to date we have not accepted any offer for either."