The Argentine attacker left Juventus upon the expiration of his contract last season and was strongly linked with a move to Inter Milan before the Nerazzurri re-signed Romelu Lukaku on loan.
AC Milan have also been tipped to move for Dybala, but the Scudetto holders are now understood to be prioritising a switch for Club Brugge's Charles de Ketelaere.
According to Corriere della Sera, Roma have offered Dybala a yearly wage of €6m (£5.1m), which Napoli are also willing to meet.
Luciano Spalletti's side normally cap players' salary at €3.5m (£3m) per year, although they were willing to break that to sign Kalidou Koulibaly to a new deal before the centre-back decided to join Chelsea.
Over at San Siro, there has been talk of a potential Three Lions reunion in red and black, with Japhet Tanganga tipped to join Fikayo Tomori at the Rossoneri.
The Tottenham Hotspur man missed a large chunk of the 2021-22 season with a knee injury but is seemingly behind the likes of Cristian Romero, Eric Dier and Ben Davies in the pecking order anyway.
Tanganga has been strongly linked with a move to AC Milan, but according to Tuttomercatoweb, Newcastle are hoping to beat the Italian champions to his signature.
The Magpies - who have already beaten Milan to the signing of Sven Botman - are said to be preparing a loan offer with an obligation to sign Tanganga permanently in 2023.
Tottenham are supposedly open to letting the 23-year-old leave under those conditions, which would see him end a 13-year stint as a Tottenham player.
Meanwhile, Nottingham Forest have unsurprisingly been one of the Premier League's big spenders since returning to the top flight via the playoffs last term.
Dean Henderson, Neco Williams, Omar Richards, Giulian Biancone, Moussa Niakhate and Taiwo Awoniyi have all arrived at the City Ground, and Steve Cooper's side are not done there.
According to Football Insider, the Tricky Trees are now hoping to seal a double deal for Huddersfield Town duo Harry Toffolo and Lewis O'Brien.
The report adds that Forest will hope to reach an agreement with the Terriers in the coming hours, but O'Brien's deal possesses a £10m release clause.
The 23-year-old struck three goals and three assists in 43 regular-season Championship appearances last term, while Toffolo scored six goals and set up seven more in 42 games.
Finally, things have apparently turned sour between Borussia Dortmund and Emre Can, and the Black and Yellows are willing to sanction the 28-year-old's exit for the right price.
Can has been on the books at the Westfalenstadion for the past two and a half years, but his contract with Edin Terzic's side expires in the summer of 2024.
According to Bild, Can has often irked players with his dressing room 'lectures', and the Germany international even interrupted manager Marco Rose during a team talk last season.
As a result, Dortmund are hoping to part ways with the midfielder before the transfer window slams shut, but it may be difficult to find a club willing to match his £8.5m-a-year salary.
Can has scored nine goals and set up seven more in 83 appearances for Dortmund, who have bolstered their midfield this summer with the signing of Salih Ozcan.