Spurs are reportedly close to securing the permanent signing of Sergio Reguilon from Real Madrid.
And they are reportedly attempting to negotiate a loan for Bale, where they would pay part of his wages for the season.
Dier, who also plays in central defence under Jose Mourinho, did not comment too much on the speculation.
"I'm sure from the fans' point of view, when you're linked with a player of that level it's obviously exciting," Dier told a news conference.
"For me personally, it doesn't really affect me in any way. It's not the first time and it won't be the last time.
"There's constantly speculation, lots of different talk. Every day people are trying to fill the newspapers and the websites, personally it doesn't really affect me in any way. I'm quite used to it."