Tottenham Hotspur have reportedly rejected an offer from Burnley for out-of-favour defender Eric Dier.
The 29-year-old has not been involved for Spurs in the early stages of the 2023-24 campaign amid the speculation surrounding his future at the Tottenham Hotspur Stadium.
According to Football Insider, Burnley approached Tottenham with a loan offer for the England international, but the capital outfit were quick to turn it down.
Spurs are believed to be looking for a permanent departure in the closing stages of the window, as Dier's contract with Ange Postecoglou's side is due to expire next June.
If the defender was allowed to leave on loan, he could then potentially depart on a free transfer next year, which is a situation that Tottenham are seemingly determined to avoid.
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Dier made the move to Spurs from Sporting Lisbon in the summer of 2014, and he has represented the club on 361 occasions in all competitions, scoring 13 goals and registering 12 assists in the process.
The Englishman was again a regular last season, making 42 appearances in all competitions, including 33 outings in the Premier League, but he does not appear to be in Postecoglou's plans.
After the clash with Brentford on the opening weekend of the new campaign, the new Spurs head coach told reporters: "Eric is part of this team. We left a few out today. We left some players on the bench today that are very good players. We need a strong squad, it's not about 11 players.
"Eric is in the same boat as all the other boys. He's working hard in training and available for selection. My decisions then are what I think will give us the best chance of success for any given game and then we reassess the week after. Nothing really unusual there."
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However, Dier has still not been involved this season, also being left out of the side that took on Fulham in the second round of the EFL Cup on Tuesday night.
Cristian Romero and new signing Micky van de Ven appear to be the first-choice pairing in the middle of the defence, with Davinson Sanchez's future also being called into question.
However, Sanchez did play the full 90 minutes of the League Cup fixture with Fulham last time out.
Tottenham are expected to be busy in the closing stages of the transfer window, with the club said to be exploring a potential deal for Chelsea midfielder Conor Gallagher.
Nottingham Forest's Brennan Johnson and Crystal Palace's Eberechi Eze are also being linked with switches to the Tottenham Hotspur Stadium ahead of Friday night's transfer deadline.
