According to The Sun, Jose Mourinho has long been an admirer of the England international and is hoping to bring the midfielder to Old Trafford. The Red Devils allowed Bastian Schweinsteiger and Morgan Schneiderlin to move away from the club during this calendar year.
This has left the Portuguese tactician with Michael Carrick, Marouane Fellaini, Ander Herrera and Paul Pogba as the other four players in that position. Carrick's contract runs down after the end of the season and the 35-year-old veteran is yet to be handed a new deal. The former Real Madrid and Chelsea manager has identified Dier as the player to replace his compatriot at United.
Dier is valued at more than £40m ($49.7m) and United will have no trouble in matching the player's asking price. The 23-year-old has been identified as a perfect successor for Carrick in the central midfield position.
The Premier League giants are ready to back their manager to splash the cash in the upcoming transfer window. Mourinho has made signing a striker, central midfielder and a centre-back as a priority after the end of the season.
Dier committed his future to the north London club by signing a new five-year deal that will keep him at White Hart Lane until 2021. The Daily Mail is also claiming that United are looking at the option of signing the Tottenham midfielder.
The 20-time English champions are aware that it will not be easy to do business with Tottenham chairman Daniel Levy, who will demand a hefty fee that will force United to end their interest in Spurs player.
Dier was earlier linked with a move to Chelsea and Bayern Munich after reports emerged that he was unhappy with his life at White Hart Lane. However, Mauricio Pochettino dismissed the suggestions and confirmed the midfielder's future is at Tottenham.
"I know there are a lot of rumours, but he's 100% our player.He's very important for us. He signed a contract after the Euros and showed his commitment to the club. There's no doubt his future is at White Hart Lane," The Sun quoted Pochettino as saying last December.