boss Sir Alex Ferguson left the striker out of his squad to face Tottenham
Ferguson has named a strong squad for Sunday's showdown at Wembley, with Edwin van der Sar the only other notable absentee alongside Berbatov.
The Bulgarian scored a penalty in last season's final as Tottenham came from behind to beat Chelsea.
Ferguson has promised Darron Gibson and Danny Welbeck they will start at Wembley as the pair have shown plenty of promise for the Old Trafford outfit this term already.
Sitting out: Berbatov will play no part at Wembley
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