Bulgaria ace Berbatov has long been linked with Old Trafford and Podolski's arrival at White Hart Lane would allow the north Londoners to cash in on the 27-year-old.
Podolski, Germany's leading scorer at Euro 2008, has failed to cement a first-team place at Bayern Munich this season despite his importance to the national team.
Italians Juventus are also interested in signing the striker and Podolski, speaking to the German media, revealed that he would consider a move to either club.
Podolski told the German Daily Express: "I was informed of the interest of both of these clubs and I find it very interesting."
Berbatov is also thought to be a target for AC Milan this summer.