After losing his place in the Lilywhites' starting lineup towards the end of last season, the Englishman was not even in the squad for Saturday's draw with Brentford in their Premier League opener.
Head coach Ange Postecoglou has insisted that Dier remains a part of his plans, but he is seemingly behind all of Cristian Romero, Micky van de Ven, Davinson Sanchez and Ben Davies in the pecking order.
According to 90min — via the Daily Record — Celtic, who previously took another centre-back in Cameron Carter-Vickers off of Tottenham's hands last year, are now lining up an approach for Dier.
However, Al-Nassr, Monaco and Crystal Palace are also thought to be keen on the 29-year-old, as are Sporting Lisbon, whom Dier represented for 11 years between 2003 and 2014.
Dier only has one year left to run on his contract at the Tottenham Hotspur Stadium, and he will likely be allowed to leave for free in 2024 if he is not sold in the coming weeks.
Sticking with the theme of Premier League outgoings, Aston Villa's Emiliano Martinez is believed to be on the radar of German champions Bayern Munich.
The World Cup-winning goalkeeper has been a key figure in the Villa Park backline since leaving Arsenal in 2020, keeping 39 clean sheets in 113 matches in all tournaments.
Martinez's Villa breakthrough has seen him cement his place as Argentina's number one, although he shipped five to Newcastle United in last weekend's crushing Premier League defeat.
The 30-year-old's efforts helped Villa achieve Europa Conference League football last season, but he has been persistently linked with an exit to a Champions League-competing club amid
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