Tottenham Hotspur midfielder Eric Dier has emerged as a transfer target for Bayern Munich, according to reports.
The 23-year-old joined Spurs from Sporting Lisbon in 2014 and has since become one of the first names on the North London club's team sheet.
According to The Sun, Bayern boss Carlo Ancelotti rates the versatile player highly and is prepared to test Tottenham's resolve with a £50m bid this summer.
The report also suggests that the Bavarians believe they stand more of a chance of signing Dier than Manchester United, who reportedly saw a bid turned down this summer.
However, it is acknowledged that Daniel Levy might be reluctant to sell another star player in the current transfer window following the departure of Kyle Walker to Manchester City.
Dier has made 135 appearances for Spurs over his three years at the club, as well as winning 19 caps for England.
