Spurs manager Mauricio Pochettino is keen to add his fellow Argentine to the squad in order to mount a stronger challenge for silverware this season having come close to winning the Premier League and Champions League in recent campaigns.
Paris Saint-Germain and Manchester United are also said to be interested in Dybala, but the 25-year-old is asking for a £350,000-a-week – a demand the Red Devils baulked at during talks – while his image rights could also prove to be a stumbling block in the attempt to get a deal over the line.
The Argentina international sold the rights to his image to a Maltese company a decade ago, and his next club would have to purchase those rights back if they want to take photos of him.
Tottenham are prepared to pay the Juve star £250,000-a-week, including bonuses, and that will see him become their highest-paid player.
Star striker and current highest-paid Tottenham player Harry Kane takes home £200,000-a-week, and it will be interesting to see if Levy is willing to break the club’s wage structure.
Signing Dybala and paying him more than every other player might mean an improved contract for almost everyone, and if Spurs are ready to spend remains to be seen.
There are less than 24 hours remaining in the summer transfer window for top-flight clubs, and the North Londoners have to quickly wrap things up if the South American star is to play for them this season.