Tottenham Hotspur are to reject any fresh approach from Premier League rivals Manchester United for midfielder Eric Dier, according to a report.
It was suggested in the British press overnight that the England international is back on the Red Devils' wishlist, as they fear missing out on Chelsea ace Nemanja Matic.
The Blues are said to be reluctant to offload to a direct title rival, particularly after missing out to United on the signing of Everton striker Romelu Lukaku, who is on the brink of finalising a £75m switch to Old Trafford.
United boss Jose Mourinho is prepared to offer £50m for versatile Dier, but ESPN claims that Tottenham will not entertain any bids as they still see the 23-year-old as a valuable part of their plans for the new campaign.
Dier, under contract in North London until 2021, would apparently be open to joining United if it meant starting in his favoured central-midfield role, but he will not push through a summer exit.