The report claims that new manager Stefano Pioli is a fan of Spurs midfielder Dier, who he feels could improve his squad at the San Siro.
Pioli is less convinced by Kessie, and it is claimed that a swap deal could be struck between the two sides.
The transfer could actually benefit both clubs, as Kessie and Dier are fighting for their places in their respective teams.
Dier has struggled at Tottenham over 2019, with illness really affecting his form.
Dier did start in Tottenham’s last game, but he failed to offer the protection to their defence that Mauricio Pochettino was wanting, as the Lilywhites crashed to a 3-0 defeat against Brighton & Hove Albion.
Whether Spurs would be more interested in taking Kessie for Dier than money remains to be seen, but the latest reports suggest it is a real possibility.
Kessie has actually been linked with Tottenham before, with Calcio Mercato suggesting that he was a £31 million target over the summer.
No move materialised on that occasion, but Pochettino could be more keen to make changes now, as he looks to break Tottenham out of their slumber.
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