According to Alasdair Gold of Football.London, Spurs are set to be tempted with a £60 million package from the Old Trafford club for the 23-year-old. However, the report also noted the north London outfit have no desire to cash in on one of their most important footballers.
"Despite reports, the player is settled at Spurs, has not asked for a move away from the club and any attempts to unsettle the England man this summer will fall on deaf ears," continued Gold.
James Nursey of the Daily Mirror has also suggested United are ready to offer the aforementioned amount to Tottenham in a "take it or leave it" transfer.
Although there may not be too many Spurs fans who opt to have the England man's name on the back of their shirt, he's become a vital member of the squad since joining from Sporting CP in 2014. Goal's Harry Sherlock expressed just how important Dier is to Mauricio Pochettino's side:
Harry Sherlock @Harry_Sherlock
Plus a replacement is easily found for £54m. Where do you find someone as multifunctional as Dier? Spoiler: You don't #THFC2017-7-13 22:23:32
He's the type of footballer every manager cherishes—hard-working, tactically astute, physical and adaptable.
With those attributes considered, interest from the north-west and United manager Jose Mourinho would be understandable. The Portuguese has built some bullish sides based on the aforementioned traits, and given how much football elite sides have to negotiate in the modern game, robust and multifaceted players are more significant than ever.
So while some will no doubt scoff should United lodge an offer of £60 million and scoff even louder if Spurs rejected such an approach, replacing Dier—potentially a two-player job—would be a severe test of the club's recruitment. The Red Devils, as a result, may have to explore alternatives.
Ander Herrera Wants David De Gea Stay
United midfielder Ander Herrera has made it clear he wants Red Devils and Spain team-mate David De Gea to remain at the club despite reports of renewed interest from Real Madrid.
Speaking about the goalkeeper and the prospect of a move away from Old Trafford, Herrera was confident he'd still be between the sticks for the team next season.
"I think De Gea will stay," said the Red Devils playmaker, per Stuart Mathieson of the Manchester Evening News. "He's happy and I know this is going to sound repetitive because I always say the same but David is one of the few keepers who wins you points. I'm going to do everything I can to make sure he stays."
As noted by Mathieson, speculation over a possible Real Madrid offer for De Gea has intensified again as of late. Per Rob Dawson of ESPN FC, it appears some Madrid supporters have got a little too excited about the prospect of a deal going through:
Rob Dawson @RobDawsonESPN
David De Gea just walked past the fans to training. Someone tried to get him to sign a Real Madrid shirt, but the lad got snubbed.2017-7-14 16:50:50
While United have spent big money to secure Victor Lindelof and Romelu Lukaku already this summer, losing a player of De Gea's calibre would be a massive blow ahead of the new season. After all, the Spaniard is the only proven world-class player Mourinho has at his disposal at the moment.
Given he was born in Madrid and Los Blancos' pedigree in world football, the prospect of a switch to the Santiago Bernabeu would be tempting for De Gea. Still, it's difficult to see a scenario where United decide to cash in on their most valuable asset.