The 30-year-old defender has been training away from the Manchester United first-team squad since returning from his loan spell from Roma and is waiting for his departure to be sorted out soon.
Roma stopped all negotiations with Manchester United over signing Smalling recently, after the Premier League giants refused to lower their asking price.
The Serie A giants offered around €12m and Manchester United were in no mood to let the defender go for such a low fee.
Roma are working on a new bid for the centre-back, but according to Gazzetta dello Sport, the offer is likely to be less than Manchester United want.
It has been claimed that Roma’s new bid is likely to be not more than €15m, which is still some way away from Manchester United’s €20m asking price.
Manchester United have been unwilling to compromise on the price for Smalling who proved himself as one of the centre-backs in Serie A last season.
Roma know that Smalling wants to return and are hoping his desire can help tilt the scales in their favour.
Inter are also vying to sign him with Antonio Conte keen on taking Smalling to the San Siro.
But they will not be able to move for him until they manage to sell Milan Skriniar.