The England international's favourite position is in the defensive midfield role. The arrival of Victor Wanyama from Southampton last summer has seen Mauricio Pochettino field the Kenya international in the holding midfield position, forcing Dier to play on the right side of the three-man defence.
According to the Telegraph, the Red Devils manager Jose Mourinho is an admirer of the Tottenham midfielder and has identified Dier as a summer target. He has played in his preferred position in the last two matches in the absence of Wanyama, who was recovering from injury.
In September 2016, Dier signed a five-year deal with his current employers that will keep him at Tottenham until 2021. The player remains happy at the north London club, but believes his long-term future lies in the midfield.
Mourinho is ready to promise him his preferred position, if he decides to leave Tottenham for United. The former Real Madrid and Chelsea manager is desperate in securing the services of the 23-year-old versatile player.
The 20-time English champions are willing to pay a fee of £40m ($51.2m) to Tottenham in securing Dier's services. Should he decide to join United, he will take Michael Carrick's position in the squad. The latter's contract at Old Trafford runs down after the end of the season.
United's hope of signing Dier hinges on Burnley defender Michael Keane. The centre-back left Old Trafford and completed a permanent move to Turf Moor in January 2015. His form for the Clarets has seen him attract interest from Chelsea, Liverpool, Everton and even United.
His club form has seen him make his debut for England during the friendly fixture against Germany in March, where he was deployed on the right side of the back three. Keane has shown he can adapt to that system, while also impressing when playing in a back four.
Burnley have placed a value of around £30m ($38.4m) on their player and Mourinho remains hopeful that his chances of pushing a deal for Dier would improve, if Keane signs for Tottenham in the summer.