Tottenham Hotspur are set to dig their heels in regarding the futures of Kyle Walker and Eric Dier, despite the two Manchester giants lurking, report the Telegraph.

Dier and Walker both wanted

Manchester United are stepping up their pursuit of Dier after missing out on a number of midfield targets during their second summer under Jose Mourinho, with a fee of over £50million muted in the English press.

Manchester City are after one of Spurs' players too, with their attempts to land right-back Kyle Walker not going away anytime soon.

City took a blow on Wednesday as they lost out on Dani Alves to PSG, leaving Walker as their 'headliner' in terms of a new starting right-back, following the post-season departures of Pablo Zabaleta and Bacary Sagna.

Pochettino digging in, for now

It did seem like a possible move for Walker was moving closer some weeks ago, with Tottenham lining up replacements. However, with nobody having signed for the Lilywhites so far this summer, Mauricio Pochettino appears to have put the fence up regarding sales.

The potential sale of Dier seems more likely, potentially, given that he does struggle to make Tottenham's starting XI when all players are fit.

Pochettino didn't go into the summer wishing to sell Dier, but if a 'crazy' offer of around £60M did come in, it would be difficult to turn down.

Still, Spurs' current stance is that Dier isn't for sale, with the Lilywhites possibly hoping to cash in on United's desperation later on in the window.

The news will come as a small boost to a fanbase that are growing increasingly frustrated at a lack of activity so far this summer, with their rivals making big transfers elsewhere. Tottenham fans will hope for an incoming or two before the month is out.