Manchester United have reportedly been forced to admit defeat in their attempt to sign Eric Dier from Premier League rivals Tottenham Hotspur.
The Red Devils are on the lookout for at least one new midfielder ahead of the new campaign, having so far strengthened in defence and attack with the arrivals of Victor Lindelof and Romelu Lukaku in recent weeks.
Dier has been heavily linked with a switch to Old Trafford since the turn of the year, with United said to have fallen short with a bid in the January transfer window.
Boss Jose Mourinho reignited his interest earlier this summer, but The Sun reports that his latest offer to lure the Englishman to Old Trafford has been emphatically knocked back by Spurs, who insist that he is not for sale.
It is claimed that Mourinho will now instead focus on signing Nemanja Matic from former club Chelsea, while Julian Weigl and Radja Nainggolan are other rumoured options.
Mourinho recently revealed that he intends to sign two more players before the transfer window closes, with Inter Milan winger Ivan Perisic also on his radar.