Zaha is in the final year of his contract at Selhurst Park and has attracted interest from Italy in the ongoing window.
Serie A giants Roma have identified the Ivorian as a potential target as coach Jose Mourinho looks to bolster his attacking department.
Valencia man Goncalo Guedes was Roma’s initial target but they have turned to Zaha owing to the Spanish side’s steep demands for the Portuguese.
Mourinho is an admirer of Zaha and can see him playing alongside striker Tammy Abraham up front.
However, according to Italian outlet Calciomercato.com, Roma will only launch efforts to snap up Zaha from Crystal Palace if they see their winger Zaniolo leave the club.
The Italian is heavily linked with an exit with Serie A rivals Juventus touted to be his potential destination.
Crystal Palace are tipped to value Zaha around the €35m mark while his current wages are around €7m per season.
And should Roma make concrete moves for Zaha, the favourable tax laws in Italy could help them incorporate his salary onto their books.
