The Clarets will travel to White Hart Lane in midweek for an FA Cup third round replay.
An initial meeting between the Premier League rivals produced a 1-1 stalemate, with Nacer Chadli’s opener cancelled out by Sam Vokes.
Burnley will make the trip to north London aware that they came unstuck in those surrounds as recently as December 20 – with a 2-1 defeat suffered in the league.
Dier, though, believes Sean Dyche’s men will provide a considerable threat to Spurs’ continued involvement in the competition, with one man in particular needing to be watched closely.
Ings has plundered six goals for Burnley this season and his England U21 colleague is aware of the problems he will pose to a Tottenham defensive unit he is hoping to be a part of.
Dier told the club’s official website:“Danny Ings is a massive threat and he’s probably their most dangerous player.
“I’ve played with him at England Under-21 level and I’ve seen at close quarters that he’s a really good player. He’s shown that he’s very sharp, so we’ll have to keep an eye on him.
“In terms of the game itself, Burnley made it difficult for us and their style of play was tough to play against last week but at White Hart Lane we fancy our chances – especially with our recent home form going in our favour.”
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Were Ings to impress against Tottenham, he would likely increase the speculation surrounding his future.
The Daily Star suggests that Mauricio Pochettino is one of a number of managers to be keeping a close eye on the situation of a player who will be out of contract in the summer and is yet to commit to fresh terms.