Manchester United manager Jose Mourinho will reportedly table a £35m offer to land Tottenham Hotspur midfielder Eric Dier in the summer transfer window.
Mourinho is said to have closely monitored the 23-year-old, who was also on the Red Devils' radar in January but was not the subject of an official approach.
According to The Sun, Spurs made it clear to United that Dier was not for sale midway through the season and are not willing to offload at the end of the campaign for anything less than £45m for one of their key players.
It is suggested that Mourinho is not ready to give up on signing the versatile ace, who can also slot into the backline, and he will return once given the green light to strengthen his United squad with the backing of a £200m war chest.
A source is quoted by the publication as saying: "United are interested in Dier, and looked at making a move for him in the January transfer window. Obviously that didn't come off, but Mourinho has him on a list of targets for the summer.
"He likes him. Tottenham do not want to sell him under any circumstances, but you never know what can happen when the money is on the table."
Former Sporting Lisbon midfielder Dier joined Spurs in 2015 and has since gone on to win 15 senior England caps.