Tottenham Hotspur have reported Manchester United and Liverpool to the Premier League for the "disgraceful" tapping up of strikers Dimitar Berbatov and Robbie Keane.

After a week in which the North West giants have made numerous comments about their wishes to sign the prolific Spurs duo, chairman Daniel Levy appeared to have reached breaking point after Sir Alex Ferguson again spoke publicly today about Manchester United's hopes of signing Berbatov.

"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," said Levy on the club's official website.

"It is also probably one of the worst offences by any manager in the Premier League to date and is unbelievably hypocritical given his recent comments in respect of Cristiano Ronaldo and Real Madrid.

"This comes after a series of events, dating back to last summer, which have shown Manchester United to be in breach of Premier League rules. As a result, we have today made an official complaint to the Premier League about the conduct of Manchester United."

For the second time in recent history, Levy also had angry words for Liverpool manager Rafael Benitez, who had previously upset Levy in 2006 when he had insisted Spurs had been "desperate" to sell Jermain Defoe.

"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," said Levy.

"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 players.

"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.

"Our subsequent position has been severely compromised by both clubs making their intentions widely known and indeed making contact with the players and their agents, without the club's permission.

"I have absolutely no wish to sell either player and to date we have not accepted any offer for either. However, when a player's head is turned and their commitment is absent, particularly when they occupy key positions such as that of striker, they become a negative influence in a team dressing room in which they were once a positive addition and influence.

"This is the situation we now have on our hands, with both Dimitar and Robbie having made it clear that they wish to leave for Manchester United and Liverpool respectively."

A Premier League spokesman tonight said: "We confirm we have received complaints from Tottenham in relation to alleged breaches of Premier League Rules K3 and K8, which govern approaches to contracted players.

"The Premier League board will now write to the parties concerned to ask for their observations before considering the appropriate course of action."