Tottenham will not entertain any bids for Eric Dier this summer, sources close to the club have told ESPN FC.
Reports in the U.K. media claimed Manchester United have already had one bid rejected for the 23-year-old and that Spurs would consider an improved offer of £50 million for Dier.
The Old Trafford club have reportedly turned to Dier after Chelsea cooled their interest in selling Nemanja Matic to the Reds.
But the sources said Spurs have always been clear that they will not sell the England midfielder, who signed a new contract until 2021 last season.
Dier missed just two league games last season but he played the majority at centre-half, rather than his favoured holding midfielder, after Victor Wanyama had established himself as Spurs' defensive midfield general.
Separate sources have told ESPN FC that Dier would consider a move to United. He grew up following United and was even named after Eric Cantona.
The sources close to Spurs also said that, contrary to reports, the club has not opened talks with Real Madrid over midfielder Marco Kovacic.