Manchester United are in talks to sign one of Dybala and Mandzukic from Juventus with Romelu Lukaku set to go the other way.
A deal to bring either forward to United however is complicated and there is little left to complete the transactions.
The Old Lady pair are being eyed as a replacement for Lukaku who United want to sell and is ready to move to Italy.
But Express Sport understands that, while Manchester United are trying to broker a sensational double deal, any transfer is still some way off.
There have, so far, been discussions over a deal that will see both Dybala and Lukaku swap places.
But any finalisation is some way off and it remains to be seen as to whether United can get deals for the duo done before the transfer window shuts on August 8.
While United are chasing Dybala and Mandzukic, their deal for Leicester centre-back Harry Maguire is close to completion.
The England international has today been pictured arriving at the club’s training complex for a medical.
That came after United reached an agreement with Leicester over a transfer, one that will make him the world’s most-expensive defender for £80million.
“He hasn’t had the best of times at Juventus and has seen himself deemed surplus to requirements.
“But as a finisher, when he’s on form and playing with confidence, I don’t think there are many in world football better than him.
“Given the way Manchester United play, or given the way others play against Manchester United, where you do have possession very close to the box, where maybe Lukaku’s own strength is running in behind defenders with open space, he doesn’t have that many opportunities.
“[So] Dybala is a far better fit.
“I would do this as quickly as anybody would offer it.”
It appears Dybala and Mandzukic could become United’s final two signings of the summer.
Tottenham are fighting the Red Devils on Bruno Fernandes, a player the club have tried to distance themselves from in recent times.
And Express Sport understands they have no interest in landing Lazio’s Sergej Milinkovic-Savic.
That’s despite Italian media regularly linking the Serbia international with a move to Old Trafford.