Jose Mourinho is desperate to land a holding midfielder this summer with Champions League football returning to Old Trafford next season.
United have been heavily linked with Matic and Dier in recent months.
And according to The Sun, Mourinho is determined to land Chelsea star Matic this summer.
They say the United boss wanted Tottenham ace Dier and had made the England international his No.1 midfield target.
The Red Devils contacted Spurs about landing the 23-year-old but they were told Dier is going nowhere.
The Sun add that Mourinho has no chance of landing the England star.
No one else is leaving north London after Kyle Walker joined Manchester City.
Matic, 28, is keen to move to Old Trafford this summer and wants a reunion with Mourinho.
Chelsea have already signed Monaco star Tiemoue Bakayoko, a perfect replacement for the Serbia international.
