The 28-year-old is set to leave Juventus on a free transfer this summer as he will not be signing a new contract with the club.
Dybala is prioritising staying in Italy and Inter have long been the favourites to sign the forward in the upcoming transfer window.
The Argentine came close to joining Tottenham in the summer of 2019 and there have been claims of Spurs wanting to sign him again this time around.
But it has been claimed that the north London club are not considering entering the scrap to sign the attacker on a free transfer in the coming days and weeks.
Spurs football director Paratici is not convinced that Dybala would be the right fit for Antonio Conte’s system.
The Italian was keen to move the attacking on from Juventus in 2019 and is not keen on taking him to north London three years later.
Tottenham will look to qualify for the Champions League by getting the result they need at Norwich on the final day.
The forward is still waiting for Inter to finalise an agreement to sign him in the next transfer window.