Eric Dier is set to become the first Tottenham player subjected to a bid from a Premier League rival.

According to The Mirror, Tottenham's chairman Daniel Levy will have his resolve tested as Manchester United prepare a £40m bid for the Englishman.

The 23-year old signed a new five-year deal worth £50,000 a week in September. This has not fazed United boss Jose Mourinho, who believes he can tempt the former Sporting Lisbon midfielder away from North London with a bigger deal.

Levy has made it clear that he won't be forced to sell any of his top players this summer. The minutes of a recent meeting of Tottenham's Supporters Trust reveals that Levy has assured fans that they won't have to say goodbye to their players anytime soon: ""DL [Levy] said all players were under contracts, contracts they were happy to sign at the time.

"They would be expected to honour those contracts. They wouldn't have had a reduction if things had gone badly. DL said no player would be sold who Tottenham didn't want to sell for non-footballing reasons."