Manchester United look set to make one last big push in a bid to convince Tottenham Hotspur into selling with Eric Dier, with reports suggesting that they are considering tabling a final £60m ($78.3m) offer for the versatile England international who is rumoured to be keen on a switch to Old Trafford.

That is according to The Mirror, who further suggest that Spurs are stubbornly refusing to sell with chairman Daniel Levy unwilling to strengthen another potential Premier League rival having seen right-back Kyle Walker join Manchester City last week in a record deal worth in excess of £50m.

Jose Mourinho is known to be targeting the addition of a new defensive midfielder this summer and such a pursuit appears to have intensified after the respective signings of Victor Lindelof and Romelu Lukaku helped solve issues in other areas of his squad.

Speculation linking Dier with United has circulated for several months now, with executive vice-chairman Ed Woodward said to have skipped the club's pre-season trip to the United States in order to focus on sealing deals for both the 23-year-old and Inter Milan's Ivan Perisic.

It was rumoured earlier in July that the Red Devils were prepared to spend £50m on Mourinho's preferred target, having also considered other targets such Tiemoue Bakayoko - now signed with Chelsea - and title-winner Nemanja Matic.

They are also reportedly willing to double Dier's current £70,000-a-week wages and likely offer him the chance to reassert himself in his preferred position as a deep-lying midfielder after a somewhat disappointing 2016-17 campaign at White Hart Lane. The Sporting Lisbon academy graduate took brilliantly to that new role under Mauricio Pochettino two seasons ago, but spent a portion of last term in defence following the arrival of Victor Wanyama and injuries sustained by the likes of Toby Alderweireld and Jan Vertonghen.

While a deal for Dier looks increasingly unlikely, United are said to be making progress in their quest to capture Perisic as Inter Milan close in on a potential replacement in Lazio's Keita Balde Diao. A fee of around £48m is finally expected to be agreed between the two clubs for industrious winger Perisic, who scored 11 goals and provided 12 assists in 42 appearances across all competitions last season.

Perisic, who has apparently already agreed personal terms with United, left the Nerazzuri's training camp over the weekend in order to receive treatment on a tooth abscess. He will hope that negotiations can be concluded before Luciano Spalletti's Inter travel to the Far East on Tuesday for their pre-season tour.

Eric Dier
Tottenham do not want to sell Eric Dier to Manchester United Michael Regan/Getty Images