The 30-year-old has spent the last two seasons with I Giallorossi and made 39 appearances across all competitions in the 2023-24 campaign, scoring 16 goals and providing 10 assists.
However, Dybala's future in the Italian capital is uncertain, with the Argentine World Cup winner soon to be entering the final year of his contract.
According to Sky Sports News reporter Dharmesh Sheth, Dybala is open to joining a Premier League club this summer and is said to possess a €12m (£10.2m) release clause in his Roma contract that is valid until July 31. sports mle
The likes of Chelsea, Tottenham Hotspur and Manchester United have also previously been credited with an interest in Dybala, but it remains to be seen whether they would consider a swoop for the forward this summer.
Staying in Italy and AC Milan have reportedly discovered the asking price of Tottenham defender Emerson Royal.
The 25-year-old was reduced to only 11 Premier League starts for Spurs last season and has been tipped to leave this summer in search of regular first-team football.
AC Milan are believed to be one of a number of clubs keeping tabs on Emerson, who is valued in excess of £21m (€25m) according to Sky Sports in Italy.
It is understood that Milan recently made an enquiry for the Brazil international, but they have since been put off by Tottenham's valuation of the right-back.
Bayern Munich and Al-Nassr have also been linked with Emerson, but it remains to be seen whether they are willing to meet Spurs' asking price.
Should Milan decide to cool their interest in Emerson, the Serie A giants could instead turn their attention to Everton defender Ben Godfrey.
The 26-year-old initially struggled for game time under Sean Dyche last season, but he eventually established himself as a first-team regular during the latter stages of 2023-24, starting in 12 of the Toffees' final 17 Premier League fixtures.
Godfrey was linked with a possible exit in January and is now being tipped to move abroad as both Milan and Borussia Dortmund are said to be leading the race for his signature, according to Football Insider.
Everton were reluctant to part ways with Godfrey in the winter transfer window, but it is thought that they would be willing to entertain offers this summer due to their financial predicament.
Godfrey has just a year remaining on his contract at Goodison Park and is believed to be valued by the Toffees at around £10m.