Dier made 54 appearances for club and country in an impressive campaign.
Under Mauricio Pochettino, the 23-year-old has become a key part of Spurs' rise in the past two seasons with his versatility proving to be an asset.
In September 2016, Dier signed a new contract committing his future to the club until 2021.
But it has not stopped Europe’s top clubs from being interested in him and Manchester United boss Jose Mourinho is known to be an admirer of the England international.
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We will decide when we finish the season on different players
And according to The Times, Dier is among United's midfield targets this summer.
The report says United may have to spend £40million to convince Spurs to sell Dier.
However it is claimed Dier is unhappy with having to play out of position under Pochettino.
Spurs' flexible system meant Dier played at centre-back and in midfield throughout the season.
Could Eric Dier be wearing Manchester United shirt next season?
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But Dier sees his long-term future as a midfielder and Mourinho is looking at him as replacement for Michael Carrick.
Spurs chairman Daniel Levy is known as a tough negotiator and Pochettino said last week, players will only leave if the club decides to sell.
“We will decide when we finish the season on different players,” the Spurs boss said.
“Maybe some will go and others will arrive. Maybe some will stay. I shouldn't surprise you with my speech because it happens at every club.”