Manchester United are considering a final huge take it or leave it £60million offer for Eric Dier.
Mirror has claimed that the Red Devils are determined to make one last effort to sign the Englishman.
But Tottenham Hotspur don't want to sell the player.
Manager Mauricio Pochettino considers the 23-year-old as a key element ahead of next season where Spurs will be involved in the Champions League.
Jose Mourinho is also an admirer of the youngster and is eager to add him to his squad.
Dier signed a new five-year contract with the North Londoners at the end of last year but is now taking in consideration the possibility of moving to Old Trafford.
