The Red Devils are set to enter the race for highly rated Dybala in January. Rivals Arsenal are amongst other teams linked with the striker.
Arsenal reportedly offered £23m for the Striker in January, however the offer was snubbed as Dybala moved to Juventus instead.
Manchester United are thought to be tabling a £28m bid for the striker in January, to boost their strike force for the crucial last months of the Premier League.
Dybala has scored 4 times so far this season.