The 29-year-old centre-back is considered surplus to requirements for the squad and Tottenham are ready to offload him.
Dier is attracting interest from Turkish giants Besiktas and has been offered to Bayern Munich.
Burnley boss Vincent Kompany is keen on taking Dier on loan and submitted an offer, but Tottenham rejected it.
The centre-back has entered the final year of his contract with Tottenham and Spurs are unwilling to let him leave on loan, with a permanent sale what they desire.
Dier, however, only wants a loan move this summer as he plans to see out his contract at the Tottenham Hotspur Stadium.
The England international has not been selected to be part of Ange Postecoglou’s matchday squads this season.
With the transfer window nearing its end, it remains to be seen whether Dier will be able to part ways with Tottenham this summer.