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Fergie adamant Berbatov is staying

Alex Ferguson has moved to end the speculation surrounding Dimitar Berbatov by categorically ruling out selling the Bulgarian striker.

Berbatov has struggled to live up to expectations at Old Trafford since his £30.75m move from Tottenham Hotspur in September 2008, but Ferguson has insisted that the player will stay at the club.

"No, no, no, definitely not," the United manager said when asked in a radio interview yesterday if Berbatov would be sold this summer. "He is a fantastic footballer and he will be with us next year."

Meanwhile, the first quarterly accounts since United secured a controversial £504m bond issue in January will be published on May 28. They are expected to reveal that the Glazer family have taken a dividend of up to £70m -- as stipulated in the bond prospectus -- out of the club.

There are fears that payment of a hefty bonus to the Glazers would severely affect Ferguson's transfer budget.

The United manager, for his part, reiterated his claims yesterday that there will not be a substantial outlay on "signature players".

Asked how he could overhaul Premier League champions Chelsea next season Ferguson said: "We don't have a lot to improve on.

"The area which concerned us last season was that we had 16 players who missed more than six weeks of the season through injury."

He also reiterated his faith in the Glazers. "Every time I ask for a player they give me money," he said. "We've spent over £20m on young players (Javier Hernandez and Chris Smalling) this season. Because we sign a young player and not a signature player, people don't think we are moving, but we are moving."

Ferguson is dismayed that United will not be competing in the Champions League final in Madrid tomorrow and believes that they should be there at Bayern Munich's expense.

"We should be in that," he said. "We murdered Bayern but they had the luck on the night. Make no mistake, Inter (Milan) are the better team."