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.