The England Under-21s international has been a regular in midfield for Spurs so far this season, having featured in defence throughout his debut campaign last term.
And the former Sporting Lisbon man admits he has enjoyed both roles and continuing his development under the charge of Pochettino.
Dier in action for Spurs against Crystal Palace at the weekend
"It’s good [playing in midfield], but I’m comfortable playing in both positions," admitted Dier, after featuring in central defence for the U21s during their first two games of the season earlier this month.
"Last year was my first in the Premier League and I played at right-back, centre-back and in midfield.
"I’ve played in midfield with Spurs [this season] and felt I’ve done well, and these last two games [with England] have been at the back.
"But I think I can slip in and out of both positions quite comfortably."
Dier’s form at White Hart Lane this season was recently rewarded with a new five-year contract, despite only arriving at the club last summer.
But the Cheltenham-born starlet believes Tottenham are heading in the right direction under Pochettino, with the former Southampton and Espanyol boss happy to put his faith in younger players as shown with the emergence of Englishmen such as Harry Kane, Ryan Mason and Dele Alli.
The U21s have started their new season with wins against USA and Norway
"If you’re good enough, you’re old enough and the manager at my club lives by that policy and it shows with all the young players that have played," added Dier.
"He puts his faith in you and he’s been great for me and any other young player at the club.
"He trusts you and it’s just a matter of us repaying them."
Dier and his U21s team-mates are next in action on Tuesday 13 October when they face Kazakhstan at the Ricoh Arena in Coventry.
Tickets for the game are on sale now, priced at £10 for adults and £5 for concessions, via ricoharena.com or by calling 024 7678 6411.
