Jose Mourinho has identified Dier as his number one target for defensive midfield this summer, but United have seen three offers rejected by Spurs chairman, Daniel Levy.
The third bid was understood to be close to £40m.
Tottenham’s position did not change all summer, from when the Red Devils sent their first offer of around £25m.
Dier lost his place as Tottenham’s first-choice defensive midfielder to Victor Wanyama last season and was reportedly keen on the move to Old Trafford, but it appears he will have to remain at White Hart Lane for the new campaign.
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