Lukaku is keen to leave United this summer and prefers a switch to Italy, with Juventus and Inter interested in signing the goalscorer.
United have slapped an £80million asking price on Lukaku and Juventus are aiming to meet that figure by offering up two of their own strikers plus cash, according to the Sun.
Dybala is prepared to leave Juventus this summer in search of regular football in his favoured position upfront, and is open to the idea of joining United.
The Red Devils have so far knocked back the idea of swap deals for Lukaku and Dybala’s wages may be a stumbling block for United.
Mandzukic could come in as a direct replacement for Lukaku, who has played second fiddle to Marcus Rashford under Ole Gunnar Solskjaer.
Lukaku is back in the UK after he was left out of United’s squad that took on Kristiansund in a pre-season friendly.
Juventus officials are in London and will push ahead with talks with Lukaku.