Tottenham head coach Juande Ramos has started making plans for life without Dimitar Berbatov.
Ramos wants to keep Berbatov but concedes the 28-year-old Bulgaria international could depart if a club matches Spurs' valuation and the player wants to move.
The Spurs boss has indicated his preference would be cash for the player rather than a swap deal.
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"I've spoken to him many times and know exactly what he wants," said the Spaniard.
Berbatov has recovered from a groin injury and is available to play against Liverpool on Sunday, which could be a farewell appearance if an appropriate bid is tabled over the summer.
With Berbatov tipped to eventually grace the Champions League, Spurs have looked at other strikers in case he leaves.
Barcelona's Samuel Eto'o has been linked with a move to Spurs and the Catalan giants have suggested they would study any bid made for the Cameroon forward.
Ramos said: "Obviously we have to cover our backs in case the player decides to leave and we have to have options to replace him.
"I would obviously like him to stay here but we don't know how future negotiations will go so it is something I cannot guarantee.
"If there are offers coming in for the player we will see if they convince the club and the player as well.
"What we want is for the player to be happy and enjoy his football. The player has the key to this and it is up to him at the end of the day.
"If that happened I'm sure the club would prefer to have the money because with the money they would be able to sign the players necessary.
"They would be able to look on the market for appropriate players."
Ramos believes it will be possible to replace Berbatov if he leaves, adding: "Of course there are great players in Europe that can do just as well as Berbatov."
Berbatov is one of many potential departures this summer as Ramos shapes his squad for his first full season in the Barclays Premier League.
Centre-back Younes Kaboul has publicly criticised the head coach and is interested in a move to Portsmouth, while Radek Cerny is expected to sign for QPR.
Cerny will almost certainly be in goal on Sunday as Paul Robinson, who has also been linked with a summer move at times this season, has aggravated an ankle injury.
A GUARANTEED PROFIT OF AT LEAST £43.26 ON THE CHAMPIONS LEAGUE FINAL
Did you know that it is possible to win money on Wednesday evening's Champions League Final clash between Manchester United and Chelsea, whatever the result?
The game kicks off at 7.45pm UK Time and we can guarantee you a profit of at least £43.26, whatever the result of the match. All you have to do is follow the simple instructions below and then sit back and enjoy the game. At full-time (ninety minutes), you will be at least £43.26 better off, whatever the result of the match.
We must point out that if you want to take this bet, you should do it now because if the odds change, then the figures here will be invalidated. If they have changed, let us know and we will rework the bet for you.
You can still do this if you have a Betfair account but your overall profit will be reduced by £25.00 as you won't receive the £25.00 cashback as an existing account holder.
If you are unsure about this bet, you are most welcome to call us on 01642 223229 and we will help you as much as we can.
We're going to lay out a total of £79.00 on the Champions League Final and we will collect £122.26 if Chelsea win, £125.00 if Manchester United win and £124.00 if it's a draw. That's a minimum profit of 54%, a much higher interest rate than you will get in any high street bank.
Here's how it's done. Just follow these simple instructions.
1. Open an account with Coral. It is really important that you enter the bonus code of CORALTD when prompted. This is to ensure that you receive your bonus.
Open an account with Betfair. It is really important that you enter the promotional code of BFB425 when prompted. This is to ensure that you receive your bonus.
Place £23.00 on the draw at 3.00 (2/1) with Coral.
Coral will now add a £10.00 bonus to your account. Place this on Chelsea as well. You will now have £33.00 riding on Chelsea.
Back Chelsea with £31.00 at 3.25 (9/4) (or higher if available) with Betfair.
Place £25.00 on Manchester United at 2.50 (6/4) with Extrabet.
Extrabet match your first bet up to £25 so you will now have £50.00 riding on Manchester United.
The £25.00 matched bet will not show in your account but you can read all about how it works on the Extrabet site. It's the purple box that says '£25 FREE BET FOR NEW CUSTOMERS' on the top right hand side. Click here to visit the Extrabet site.
If you are unsure about placing these bets, please feel free to mail us or call us on 01642 223229 and we will talk you through it, no problem at all. There is no such thing as a stupid question.
You have temporarily laid out a total of £79.00 on the Champions League Final. I stress, temporarily... Now sit back, crack a beer open and enjoy the match.
4. Here's what happens at the end of the game. All winnings are paid out on the ninety minute result.
If it's a draw, you collect £124.00. That's £99.00 from Coral plus a £25.00 cashback from Betfair.
If Chelsea win, you collect £122.26. That's £97.26 from Betfair plus a £25.00 cashback from Betfair.
If Manchester United win you collect £125.00. That's £100.00 from Extrabet plus a £25.00 cashback from Betfair.
5. This means that the worst case scenario on the Manchester United v Chelsea match is Chelsea win and you make £43.26 profit. However, if it's a draw you make £45.00 and if Manchester United win you make £46.00. That's a minimum profit of 54%, a much better rate of interest that you would get at any high street bank or building society.
6. It is absolutely vital that you click on the links on this page to open the accounts with the two bookies and enter the correct bonus codes or you may not qualify for the bonuses.
Also, before you place your bets, you should check that the odds haven't changed. If they have, let us know by mail or phone us on 01642 223229 and we will rework the bet for you.
Please feel free to contact us or phone us on 01642 223229 if you have any questions at all about this bet and we will help you as much as we can.
Please note that the bonuses are valid for new customers only so if you already have an account with one or more of the bookies we are using, you won't be able to do this. If that is the case, mail us or phone us on 01642 223229 and we'll create an alternative bet for you using different bookies.
This method of betting was used very successfully during the 2006 World Cup and you can read all about how it was done right here.
We guarantee this bet
It's understandable that some people will not believe that it is possible to do this. "What's the catch?" I hear you asking. My answer to that question is that we have been publishing arbitrage bets for four seasons now and literally hundreds of people have profited from following the advice on these pages.
Only twice has our refund guarantee been triggered and that was when we did all the figures wrong and sent refunds out to those who had followed our advice and made a small loss.
Our refund guarantee works like this. If this bet doesn't work like we say it will and you end up out of pocket, we will refund your losses. Simple as that.
That means that you simply cannot lose on this, whatever happens and even if we messed up the numbers.
The only stipulation here is that you must click on the links on this page to be eligible for the refund guarantee, not that you'll be needing to claim anyway. Just enjoy the profit and stay posted for many more of these throughout the season.