Discussions are at an early stage but Juventus are interested in signing Lukaku, who is also the subject of ongoing negotiations with Internazionale.
Inter are yet to match United’s asking price for the Belgian, having seen a £54m bid rejected earlier this month, and this delay has allowed their Serie A rivals to enter the race.
Juventus are open to letting Dybala leave in exchange for Lukaku, though a swap deal involving the two players is currently just one possibility being discussed with United.
Ole Gunnar Solskjaer, the United manager, remained coy when asked about interest in Dybala after Tuesday’s 1-0 win over Kristiansund in Oslo.
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“I’m not here to talk about any rumours or speculation about other team’s players,” he said. “But of course, we’re working on one or two cases, as I’ve said before.
“There’s another 10 days before we start the league and hopefully we can announce a fresh face or two.”
Dybala scored 10 goals in all competitions for Juventus last season, including a winner at Old Trafford in the Champions League group stages.
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