An agreement on Dybala’s personal terms will be the final piece in the jigsaw for one of the summer window’s most exciting transfers.
His representatives have made it clear they are looking for a significant increase on the £6.5million per year he takes home after tax in Turin.
Dybala wants £9m a year after tax at Old Trafford which would launch him into the highest tier of Premier League earners alongside Mesut Ozil at Arsenal.
This is more than United were hoping to pay although it is early in the talks about personal terms and the difference is not expected to block the transfer.
At the top of the Premier League’s earners sits Alexis Sanchez on his £500,000-a-week lucrative United contract, with Ozil just below on £350,000 and the likes of Raheem Sterling and Harry Kane on £300,000.
Dybala wants to meet with Maurizio Sarri and discuss his future but Juventus are already planning for a new-look team without him.
Sarri is keen to add Lukaku’s strength, athleticism and experience to his attack in the hope it will provide more freedom for Cristiano Ronaldo.
The Belgian international is still only 26 and has been scoring goals in top-level football for a decade.
Manchester United have been prepared to sell Lukaku if their valuation of £75m is met.
Ole Gunnar Solskjaer has decided Marcus Rashford will be his main centre-forward and does not wish to stand in the way of Lukaku’s moving on to further his career in Italy.
Inter Milan were first to move but their best offer was £45m plus add-ons of £4.5m and Juventus have stolen in.
The Italian champions value Dybala at £80m.