Dybala, 25, is regarded as one of the elite attacking talents in European football but has found himself on the periphery of the Juventus squad this season.
The club-record transfer of Cristiano Ronaldo from Real Madrid has seen the Argentine restricted to just 14 league starts, which has yielded a derisory four goals - this after he netted 22 in the previous Serie A campaign.
According to Italian sports journalist and CNN correspondent, Tancredi Palmeri, United have opened talks with Juve over his availability.
However, any prospective deal hangs in the balance over the future of striker Romelu Lukaku and former Inter captain Mauro Icardi.
It's been claimed that Massimo Allegri's side are keen to lure Icardi to the Juventus stadium - but Inter would only allow the move to materialise if they find an adequate replacement, with the Belgian mooted as the ideal target.
It remains to be seen whether Lukaku would be open to leaving Old Trafford, having received an increased amount of playing time under Ole Gunnar Solskjer in recent weeks.
But with the newly appointed Red Devils boss preparing a potential squad overhaul when the window re-opens, the Belgian ace could be one of the high-profile figures facing the axe within the post-Jose Mourinho era.