Bayern Munich are set to launch a massive bid for Tottenham midfielder Eric Dier.
The Sun says Bayern are ready to test Tottenham's desire to keep Dier with a £50million offer.
Boss Carlo Ancelotti wants versatile Dier for the German giants and plans a raid before the transfer window shuts.
Bayern think the England midfielder, 23, might be available and believe they have more chance of getting him than Manchester United who were rebuffed this summer.
Spurs have come under fire for selling without buying in this window — so it would be a major decision for supremo Daniel Levy and coach Mauricio Pochettino.