Dybala is reportedly willing to lower his wage demands in order to push through a move to United before Thursday's transfer deadline.
He was believed to be demanding a £350,000-a-week deal while another major sticking point was his complex contract demands involving a wrangle over his image rights.
However it's now being claimed that the former Palermo forward is still keen on a switch the Premier League giants and is willing to negotiate terms that appeal to United.
Speaking on Radio Radio on Tuesday, well-respected Italian journalist Tony Damascelli said: "They tell me that Dybala has repented and now he would like to go to Manchester United ... He is being clever".
But United were put off by his initial stance and have already turned their attention elsewhere.