Dier has found his chances limited at the Tottenham Hotspur Stadium this season following the arrival of Ange Postecoglou in the summer.
The Englisman has found himself out of fave and has managed just one appearance for his club, coming off the bench in the 34th minute of a 4-1 defeat against Chelsea on Monday.
Tottenham were ready to sell Dier in the summer, but the defender was not ready to move on and could run down his deal.
Transfer talk is expected to swirl around Dier in January and he has interest from Italy.
Roma, managed by former Tottenham manager Jose Mourinho, are keen as the Portuguese boss plans on reuniting with his former player.
However, according to Italian outlet Tutto Mercato, Dier’s contract demands could be an issue.
Dier is claimed to want a three-and-a-half year deal if he joins Roma in January.
He turns 30 in January and such a deal would put him on the books at Roma until after his 33rd birthday.
