The Red Devils are willing to let Romelu Lukaku leave for the Serie A champions if they can seal the signing of the Argentine forward.
Dybala would be a welcome addition for Ole Gunnar Solskjaer who has already signed Daniel James and Aaron Wan-Bissaka this season.
And he could be joined by Leicester defender Harry Maguire before next Thursday’s transfer deadline.
And should the 25-year-old join he would likely occupy the No 10 role behind main striker Marcus Rashford.
His creativity would be aided by Daniel James and Anthony Martial on either wing with Paul Pogba and Scott McTominay playing in deeper midfield roles.
If United signed Maguire he would likely partner Victor Lindelof in the heart of defence.
David De Gea would be in goal with Aaron Wan-Bissaka and Luke Shaw as the full-backs for Solskjaer’s side.
The United boss was asked about the prospect of Dybala joining the club last night after the 1-0 pre-season win against Norwegian side Kristiansund.
He said: “I’m not here to talk about any rumours or speculation about other team’s players. But, of course, we’re working on one or two cases.
“There’s another 10 days before we start the league and hopefully we can announce a fresh face or two.
“Rom got injured and it was best for him to stay home. He wouldn’t have been able to play.
“Hopefully he might be able to train in the next couple of days, let’s see what happens. You never know what happens in football.”
If Dybala does join he could go straight into the team for the Premier League opener at Old Trafford against Chelsea on Sunday, August 11 (4.30pm).
Manchester United predicted line-up if Paulo Dybala joins:
(4-2-3-1): De Gea; Wan-Bissaka, Lindelof, Maguire, Shaw; Pogba, McTominay; James, Dybala, Martial; Rashford.