Manchester United are set to make a £60m ($77m) offer for Tottenham Hotspur midfielder Eric Dier after completing the signing of Romelu Lukaku from Everton. Jose Mourinho has earmarked his midfield as the next area which needs strengthening and believes that Dier will be the best player to stamp his mark in that position.

The Mirror reports that Mourinho is desperate to test Tottenham's resolve despite being told that the midfielder is not for sale at any price. The 23-year-old signed a new contract with Spurs last year but the report states that he is open to a move if the opportunity presents itself. However, manager Mauuricio Pochettino is keen to stop any other transfers with Kyle Walker set to complete a deal to Manchester City in the coming days.

Tottenham do not find themselves in a position where they have to sell their star players this summer and can hold on to the stars they deem important in order to continue their glorious run in the league. Dier has been involved in 36 league games for the White Hart Lane club, but has lost his midfield role to the likes of Victor Wanyama and Mousa Dembele, and instead has been deployed as a defender in the back three.

Having Dier in the middle alongside Paul Pogba will allow the French international more freedom to realise his potential, with the now Spurs man taking care of the defensive responsibility. Pogba can move forward with consummate ease, knowing that he has Dier behind him to sweep up any space he may leave behind.

The Red Devils are also interested in Chelsea midfielder Nemanja Matic who Mourinho signed in 2014, but a deal seems unlikely after United swooped in to complete the signing of Lukaku, reported to be the Blues' number one target. Dier, should he complete a move, will be United's third signing of the summer, as they have also finalised a deal with Benfica for defender Victor Lindelof.

Eric Dier
Eric Dier is Manchester United's priority midfield target Getty