The Argentina international has emerged as a target for United in the winter market.
ESPN says United are preparing a €150m bid for the Juventus striker, who has been at odds with coach Max Allegri this season.
United boss Jose Mourinho is utilising all the resources he has at United to bring Dybala to Old Trafford. Former Juve teammate Paul Pogba is close to the striker, while top scout Javier Ribalta has been lured from Turin.
It was Ribalta who convinced Juve to sign Dybala from Palermo.