Man Utd Prepared to Secure Star Signing for $78million

Manchester United were interested in signing Tiemoue Bakayoko to reinforce their defensive midfield but the French international eventually signed for Chelsea.
Mourinho is hoping to lure a solid holding midfield star this summer and the likes of Dier and Matic have been in the lime light as well.
As far as the Tottenham star is concerned, the North Londoners are in no mood of selling the England international, who has performed brilliantly in the last two campaigns.
United have approached Spurs to sign Eric but so far, their attempts have not been fruitful. Now, according to the latest update provided by Mirror, the Red Devils are ready to make an offer (final) worth 60 million pounds ($78million) to secure his signature.
Also Read: Mourinho Ready to Sign £325,000-a-week Star for Manchester United
Dier mainly played in the defensive midfield role in the 2015-16 season but in the last campaign, Tottenham boss Mauricio Pochettino opted to utilize him in the back line with the likes of Toby and Jan.
As per the provided Mirror link, the former Sporting CP player is interested in moving to the Old Trafford club but Spurs chairman Daniel Levy is not prepared to sell him after letting Walker join Manchester City.
In your opinion, is Eric Dier worth 60 million pounds?