The Daily Mail say Manchester United will turn their focus to Roma midfielder Radja Nainggolan as Tottenham continue to resist interest in Eric Dier.
Nainggolan, 29, has previously been linked with Chelsea and the Mail say the Blues could yet compete with United for his signing.
Spurs have received no offers for Dier and have no intention of selling him, according to Sky Sports News HQ.
It follows continued speculation that United boss Jose Mourinho is keen to sign the England international and that a bid is about to be tabled.
There have also been reports that Dier wants to leave Spurs and move to Old Trafford.
The Daily Express claimed Tottenham value Dier at £60m and that United value him at £40m but believe Spurs chairman Daniel Levy could be willing to sell for £50m.
The Daily Mirror earlier claimed that Mourinho wants United make a £60m bid for Dier.
Sky say Spurs are not interested in selling Dier and that United would be wasting their time were they to make an approach.
Meanwhile, Leicester City are ready to offer Demarai Gray more first-team football in order to stave off interest from Tottenham, according to The Independent.
It comes after comments made by Leicester boss Craig Shakespeare about Gray and recent reports that Spurs are keen on the winger.
The England Under-21 international has been frustrated with his lack of game time and has discussed his future with Shakespeare.
“We’ve had those conversations,” Shakespeare said.
“I understand the frustration of young players expecting and wanting more time. But on the other hand they have to be respectful of their team-mates and who is in front of them.
“Hopefully he can get more game time. He’s a player of huge potential who is rated very highly here among the coaching staff and his own players.
“He’s a young lad and I understand the frustrations but hopefully this season we will see him playing more.”