The Red Devils are believed to be ready to show the Bulgaria international the door, with a price of about five million pounds being touted.
And the Loftus Road outfit have been busy in the transfer market this summer - having already recruited the likes of Junior Hoillet, Rob Green and Andy Johnson.
However, Hughes was dismissive of the latest link, and refused to speculate on the possibility of the striker arriving in London.
Speaking after the 3-0 pre-season win over League One side Wycombe Wanderers, Hughes told Sky Sports News: "There are a lot of names flying around. That is a new one on me, in fairness.
"At this time of year, there are a lot of names flying around. But we prefer to get the job done, get the business done, and then we announce it."
Berbatov, who has already been linked with the likes of Turkish giants Galatasaray, has struggled to break into Sir Alex Ferguson's starting line-up following the emergence of England international Danny Welbeck and the form of Mexican youngster Javier Hernandez.
A move to East London for Berbatov would see him link up with former team-mate Park Ji-Sung who sealed his switch from United last month.
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