Dier was thought to have been Jose Mourinho's ideal target to fill his need for a new holding midfield player. But despite rumours of United being willing to offer up to £60m for the 23-year-old England star, Spurs are seemingly not prepared to budge.
According to the Daily Mirror, Spurs have made it clear to United that Dier is 'not for sale at any price', leading the Old Trafford club to give up on what appears to be a hopeless endeavour.
Dier remains under long-term contract in north London until 2021, giving Spurs the power to say no. And it would seem that the suggestion of at least doubling his wages - a relatively modest £70k-per-week at present - has not tempted Dier to put the pressure on from the inside either.
Transfer gossip has linked United to countless players this summer, more than 50 by some estimations. But, as was also the case last summer, Mourinho was always keen to land just four in key positions and United are currently half way there.
Centre-back Victor Lindelof and striker Romelu Lukaku have already joined, while United continue to chase a deal for Inter winger Ivan Perisic. The pursuit of the Croatian hit trouble on Tuesday when he was forced to travel to China for Inter's tour, but a transfer is still possible.
As for the defensive midfield role, it won't be Dier who is heading to Manchester, and it won't be Nemanja Matic either. A deal for the Chelsea player appeared to be agreed until United gazumped their rivals to land Lukaku, with Juventus now a possibility for Matic instead.
Monaco's Fabinho is the other high profile midfielder seriously linked with United.