Tottenham refuse to offer Manchester United a price for Eric Dier.
The Daily Mail says Spurs will not put a price on Eric Dier as they have no intention of selling the England international.
Manchester United are keen on Dier and believe the 23-year-old is open to joining them as he would be allowed to play in his favoured central midfield position and be offered substantially better wages.
Manager Mauricio Pochettino will not want to listen to bids for a player who has been crucial in successive second place Premier League finishes for Spurs.
Tottenham's ceiling of £100,000 a week is causing consternation among the squad as they see other clubs paying greater salaries.