The Argentine was close to joining Tottenham in the summer of 2019 but the negotiations were called off after Spurs accepted that they did not have enough time to sort out all the complications in the potential deal.
The 27-year-old forward was also not keen to leave Juventus and has continued to perform at a consistent level for the Italian giants over the last two seasons.
He will have a year left on his contract this summer and there are suggestions that Tottenham could rekindle their interest in the player.
But it has been claimed that financially, Tottenham have other priorities in the market over Dybala at the moment.
The Argentine’s wage demands, coupled with a hefty transfer fee he is still likely to command, is said to be too much for Spurs at the moment.
Money is tight at Tottenham ahead of the summer and there are claims that they will have to sell before they can buy anyone.
And it seems the resources required to sign Dybala are likely to be beyond Tottenham at the moment.