
The Red Devils want Costa rather than Dybala as part of the player plus cash deal for Lukaku.
United had originally asked the Turin club if Dybala or Costa could be made part of the deal.
Dybala, however, has indicated his reluctance to the idea of leaving the Italian champions and wants a meeting with new boss Maurizio Sarri.
The newspaper reports that Costa is also understood to be just as opposed to a move away from Serie A as his teammate.
Ole Gunner Solskjaer is willing to make Costa a star turned in the team, a role that Juventus cannot offer him with the talismanic Cristiano Ronaldo in the squad.
Juventus are confident they can sign Lukaku ahead of rivals Inter Milan.

