Bayern rival Man United for Spurs surplus
The Wapping tabloid believes, in fact, that the Bundesliga champions rate their chances higher than Manchester United, who have been linked to the England international all summer.
​Dier, 23, found himself falling out of favour at White Hart Lane last season as former Southampton man Victor Wanyama replaced him in midfield.
The former Sporting Lisbon recruit was long linked to Manchester United, but the move fell through recently, probably because the Red Devils have already shelled out major amounts to sign Victor Lindelof, Romelu Lukaku and Nemanja Matic.
With Tottenham keen on Ross Barkley, the sale of Dier could help them match the high price that Everton have set for the midfielder.
Bayern have already sold Douglas Costa this summer, so they have freed up cash to make some signings.
He made 34 Premier League appearances last season, scoring two goals.