Manchester United will switch their attention to Tottenham Hotspur midfielder Eric Dier once they complete the signing of Romelu Lukaku.

Lukaku’s expected move to United has ended the Old Trafford club’s bid to sign Chelsea midfielder Nemanja Matic.

Chelsea were already wary of strengthening a rival by sanctioning the sale of Matic to United and manager Jose Mourinho knows there is no chance of a deal after hijacking his former club’s interest in Lukaku.

United have already seen one bid for Dier rejected this summer, but talks have continued in the background between executive vice-chairman Ed Woodward and Tottenham chairman Daniel Levy.

Levy has refused to put a price on Dier’s head, but it is believed Spurs would listen to an offer in the region of £50million for their England international.