Bulgarian international Berbatov, 25, scored 21 goals in 34 matches for Bayer in the Bundesliga last season Ã¢â‚¬â€œ the second highest goalscorer in the league.
Named Bulgarian Player of the Year in 2002, 2004 and 2005, Berbatov has scored 31 goals in 50 senior international appearances.
Sporting Director Damien Comolli said: Ã¢â‚¬Å“There were a number of clubs interested in signing Dimitar, clubs from France, Spain and the Premiership. We are delighted he has chosen to join us. He is a tall, skilful, highly-talented striker who not only has a proven track record of being able to finish, but also of creating scoring opportunities for team-mates.Ã¢â‚¬Â
Dimitar said: Ã¢â‚¬Å“Tottenham is a club that is building something special. The squad has some terrific young players, an excellent manager and coaching staff and I am looking forward to playing my part.Ã¢â‚¬Â
Berbatov made his name in Bulgaria with CSKA Sofia when he made his debut as an 18-year-old in the 1998-99 season.
Having scored 14 goals in 27 league games in 1999-2000, a run of nine goals in 11 games in 2000-2001 persuaded Bayer Leverkusen to sign him in January 2001. In the last three seasons heÃ¢â‚¬â„¢s scored 16 goals in 24 league starts, 20 in 33 and now 21 in 34.
Berbatov made his Bulgarian debut in November 1999 and scored with his first touch in a competitive international in a World Cup qualifier against Denmark in October 2000. He has played Champions League football for Bayer Leverkusen including the final against Real Madrid in 2002 and was in the Bulgarian squad for the European Championships in Portugal in 2004.
The Club can announce that it has reached agreement with Bayer Leverkusen for the transfer of striker Dimitar Berbatov for a fee of Euros 16.0 million. Personal player terms have been agreed. The player registration is subject to a successful work permit application and will be effective from July 1, 2006.