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Manchester United have enquired about Paulo Dybala according to the striker's club Palermo.
However, the Serie A side say they are not interested in selling the youngster during the current transfer window.
Arsenal have also been linked with the player, with reports that the Gunners sent scouts to watch the 21-year-old, whose stock has risen as the campaign has gone on. A run of a goals in five consecutive Serie A matches has helped him to nine goals in 17 league appearances this term.
The likelihood of a move to the Premier League this month looks slim though judging by the comments made by Palermo president Maurizio Zamparini.
"Dybala is worth over €40m [£31m] but I won't sell him until June," Zamparini told Radio Due. "Many foreign clubs asked after him, including Manchester United. I told the English side that he is not for sale right now, but we can talk about it again in six months. In my view, he is the best striker in Europe at the moment."
Show all 21 1 /21Manchester United: Players who were linked with a January move to Old Trafford Manchester United: Players who were linked with a January move to Old Trafford Gareth Bale Manchester United would love him and some reports suggest he would be open to a return home - but Real Madrid have said they wouldn't sell the winger at any price, even the mammoth £150m that has been mentioned in recent reports.
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Manchester United: Players who were linked with a January move to Old Trafford Sergio Ramos Real Madrid's Sergio Ramos would be perfect for United and is one of few truly world class centre-backs around. Another player Real will not want to lose, this move may wait until the summer.
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Manchester United: Players who were linked with a January move to Old Trafford Juan Cuadrado The Fiorentina and Colombia winger was a target of United's in the summer but a move never transpired. He is lightning quick, brilliant on the ball and gets his fair share of goals. May cost more than £30m, however.
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Manchester United: Players who were linked with a January move to Old Trafford Ashley Cole The former Chelsea left-back was linked with a move to United last summer, but instead went to Roma. There are suggestions he is unhappy in Italy and would be open to a return to the Premier League.
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Manchester United: Players who were linked with a January move to Old Trafford Ron Vlaar Out of contract at the end of the season and impressing in his Aston Villa shirt, Ron Vlaar could be a quick and cheap fix at the back. That he's Dutch won't do his chances of an Old Trafford switch any harm either. Picked up a knee injury in early January that will likely end speculation.
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Manchester United: Players who were linked with a January move to Old Trafford Raphael Varane The Real Madrid centre-back has been hugely impressive since breaking through at the Bernabeu. Would take a big bid to land the young France international, but that shouldn't be a problem.
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Manchester United: Players who were linked with a January move to Old Trafford Ezequiel Garay Manchester United are keen to bolster their Argentinian contingent and the arrival of Garay would do just that. United reportedly sent scouts to watch the Zenit St Petersburg player.
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Manchester United: Players who were linked with a January move to Old Trafford Diego Godin Having played a central role in taking Atletico Madrid to the 2013/14 La Liga title, the Uruguay centre-back is an obvious choice as Manchester United go in search of defensive reinforcements.
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Manchester United: Players who were linked with a January move to Old Trafford Gerard Pique He played for Manchester United before being allowed to return to his boyhood club Barcelona in 2008. But recently things have soured for the Spain international, with new Nou Camp manager Luis Enrique leaving him out a few times this season. Could he be heading back to Old Trafford again?
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Manchester United: Players who were linked with a January move to Old Trafford Nathaniel Clyne A call up to the England squad boosts your profile, and in the case of Clyne, it's led to inevitable speculation that he could leave Southampton. The Saints will be desperate to hold onto the young right-back, but as they found last summer, if players want to go they usually get their way.
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Manchester United: Players who were linked with a January move to Old Trafford Benedikt Howedes The Germany international can play on the left or at centre-back and it's understood that Manchester United have sent scouts to watch the World Cup winning-defender. The versatility of the Schalke player will appeal to Van Gaal.
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Manchester United: Players who were linked with a January move to Old Trafford Mats Hummels Another Germany international interesting United is Hummels. The centre-back was made captain at Borussia Dortmund last summer to help ward off interest from other clubs, but with the German side struggling this term, they might not be able to keep the suitors at bay next time around. A £35m offer has been heavily reported and this deal is certainly one that is the more probable to see in the near-future.
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Manchester United: Players who were linked with a January move to Old Trafford Aymeric Laporte The Athletic Bilbao defender, who has represented France at youth level, has been impressive of late and could be a longer-term option. Reports in Spain suggest a deal is "80 per cent" complete between the two clubs and would see United land one of the best performing up-and-coming defenders in the world.
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Manchester United: Players who were linked with a January move to Old Trafford Sami Khedira Manchester United have been linked with Khedira, but then, who hasn't? The Germany international looks certain to be playing somewhere other than Real Madrid next term, and it could be Old Trafford.
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Manchester United: Players who were linked with a January move to Old Trafford Julian Draxler The Schalke midfielder has been interesting Europe's top clubs for some time. So far, everyone has failed in their attempts to prise the youngster away from his boyhood club. With the money at Manchester United's disposal, they could persuade Schalke to relinquish.
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Manchester United: Players who were linked with a January move to Old Trafford Paulo Dybala Manchester United have been linked with a move for Palermo striker Paulo Dybala. The 21-year-old has been banging in the goals in Serie A this term, leading to speculation he's in line for a big move. But the Palermo president has indicated he won't be allowed to leave for anything less that £31m
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Manchester United: Players who were linked with a January move to Old Trafford Yohan Cabaye After leaving Newcastle for PSG, France international Cabaye has reportedly failed to settle in the French capital. That he has struggled to force his way into the starting line-up under manager Laurent Blanc hasn't helped. That could make him open to a return to the Premier League.
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Manchester United: Players who were linked with a January move to Old Trafford Marcos Reus Another highly sought German player. With Borussia Dortmund struggling this term and no Champions League football next season a real possibility, it seems likely Reus could be sold in the summer. United will have to fight to be at the front of the queue.
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Manchester United: Players who were linked with a January move to Old Trafford Arjen Robben The former Chelsea player has said numerous times he has no intention of leaving Bayern Munich. But then again, nothing footballers say can be taken as sacrosanct. His Dutch links and style of play make his a good fit at United.
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Manchester United: Players who were linked with a January move to Old Trafford Kevin Strootman The Netherlands international was heavily linked with United in the summer but a serious injury ruled out the prospect of a move. The Roma midfielder has since returned to action and so the rumours have started up again. A fee of £30m has been mentioned.
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Manchester United: Players who were linked with a January move to Old Trafford Edinson Cavani Almost immediately following his big-money switch from Napoli to PSG, there were suggestions Cavani was unhappy in France. Those rumours haven't gone away and the Uruguay international continues to be linked with an exit. Should United pass on signing Falcao permanently, Cavani could be a good alternative.
Zamparini made clear in comments earlier this week that he will be a tough negotiator.
“He is a world-class player who is being compared with Javier Pastore, so his price tag matches the skill. We’re talking £31m and upwards.
“So far offers for Dybala have come in only indirectly, because people know how tough Zamparini can be.”
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