According to Sky Sport Italia (h/t Football Italia), the Argentina forward has blocked a move to Manchester United, but may be more inclined to join Spurs due to the presence of his compatriot Pochettino and the club's qualification for the UEFA Champions League.
Di Marzio reported Juventus have agreed to the offer, and the player must now reach an agreement with Spurs.
Speculation regarding the 25-year-old has ramped up considerably during the last week. The Bianconeri seem eager to move on from the former Palermo man, but according to the Telegraph's James Ducker, United have "pulled the plug" on any deal for "La Joya".
Dybala was far from his best during the 2018-19 season, scoring just five goals in Serie A. He proved a poor fit alongside Cristiano Ronaldo in the attacking third, seeing many of his minutes as an attacking midfielder instead.
He scored 22 Serie A goals in the 2017-18 campaign, his best for Juventus. Operating as a secondary striker, he was free to roam and pick up balls near the sidelines. Spurs are likely foreseeing a similar role for him in north London.
Sports writer Siavoush Fallahi believes he's more likely to accept Spurs' offer than United's:
Tottenham have little time to complete a deal, as the Premier League transfer window will close on Thursday. Juventus can take their time finding a replacement, with their deadline scheduled for August 23.
Per Football Italia, Paris Saint-Germain are also still keen on Dybala, but they'll wait to make their move until after the Premier League window shuts. If Spurs can't seal the deal by then, Juventus' asking price might drop, as there would be fewer teams to negotiate with.