Manchester United are prepared to pay as much as £60m for the services of Tottenham midfielder Eric Dier, according to The Mirror.
The Red Devils have been chasing Dier all summer, but Spurs have so far been firm in their valuation of the England international, who joined Mauricio Pochettino's side from Sporting in 2014.
And United now appear to be readying one final bid to test Daniel Levy's resolve, after seeing the North London side part with Kyle Walker earlier this month.
The Lilywhites owner is said to be reluctant to lose another of his star players, but an offer of this kind could force his hand.
Dier has emerged as a key part of Tottenham's young side in recent seasons, having been deployed as a centre-half and in holding midfield.
The 23-year-old, however, saw his usual position in the middle of the park threatened last season by the arrival of Victor Wanyama, in whom Spurs would have a ready-made replacement.
United have already added Romelu Lukaku and Victor Lindelof to their ranks ahead of the new season, with Inter winger Ivan Perisic likely to join them later this week.
The signing of a defensive midfielder would likely complete Jose Mourinho's squad as they look to mount their first serious title challenge of the post-Ferguson era.