Manchester United are desperate to sign a striker to ease the pressure on Romelu Lukaku.
Lukaku started the season in fine form but the Belgian’s performances have recently prompted concern among the Old Trafford hierarchy.
Juventus hitman Dybala has emerged as a target with the Argentina international being tipped to leave Turin after falling out with manager Massimiliano Allegri.
And The Sun say Manchester United have failed in a bid to sign the former Palermo hitman, just days before the transfer window is due to reopen.
It is said they tabled an offer of £70million with Henrikh Mkhitaryan also included.
The Armenia international’s future at the club is in doubt having failed to deliver on a regular basis this season.
United have had their sights on Atletico Madrid’s Antoine Griezmann.
But they now want Dybala who, at the tender age of 24, they view better value for money.
The Sun say that, though Juventus have snubbed United’s opening offer, he could yet arrive.
The Red Devils have been quoted £86million to sign the player, who has hit 15 goals from 25 games across all competitions this season.
Meanwhile, speaking in November, Dybala admitted to missing United talisman Paul Pogba.
“I must admit I miss Dani Alves and Pogba,” he said.
“Alves has an amazing vision and is really self-confident, he is one of the best players I’ve ever seen.
“Pogba is a friend of mine, we were on very good terms on and off the pitch.
“I can’t promise I will stay at Juventus forever. It does not depend on me but I don’t even want to say that this will be my last season here.
“I want to win everything now, football is strange you never really know what will happen in the future.”