The 29-year-old centre-back has reportedly agreed personal terms with Bayern ahead of a potential reunion with former teammate Harry Kane at the Allianz Arena.
Dier’s contract with Spurs runs out at the end of the season, but Tottenham are reluctant to sanction his departure until a replacement arrives.
The Englishman is reportedly eager to make the switch, with first-team minutes becoming a scarce commodity at the Tottenham Hotspur Stadium.
We’re already into the second half of the 2023/24 Premier League season, and Dier has only made Ange Postecoglou’s starting line-up four times.
Not even injuries to first-choice centre-half pairing Cristian Romero and Micky van de Ven have been enough to thrust Dier into the limelight, with Postecoglou preferring a makeshift duo of Ben Davies and Emerson Royal.
However, while Dier has fallen out of favour at Spurs with only 198 minutes of Premier League football to his name, the north London club are unlikely to let him leave until summer.
Personal terms may have been agreed between the player and Bayern but the ball remains in Tottenham’s court and nothing is set in stone.
Postecoglou has already seen his backline decimated by injury problems and will require more cover in that position if his side are to sustain their top-four charge.
Allowing Dier to leave mid-season will leave teenager Ashley Phillips as the only out-and-out centre-back fit and available for selection.
While Romero is out for the foreseeable future, Van de Ven is expected to return to the fold this January after recovering from a nasty hamstring injury that has kept him out since early November.
Tottenham are in the market for a new centre-back, with Genoa’s Radu Dragusin emerging as the club’s primary target.
Even if they sign Dragusin, Spurs will need a lot of convincing to sanction a mid-season exit for Dier, with Daniel Levy famous for being a tough negotiator.
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