Paulo Dybala
Palermo star Paulo Dybala to be sold in the summerGetty

Palermo president Maurizio Zamparini has confirmed he has received two offers for Manchester United target Paolo Dybala but will not accept one below his €40m valuation.

Dybala, 21, is expected to leave the Serie A side this summer having refused talks to sign a contract extension earlier in the season.

United are one of a host of clubs to have been linked with the Argentine, who has scored 12 goals this season, after Zamparini revealed an approach from Louis van Gaal's side in January.

The outspoken president has already confirmed the club are prepared to sell their prized asset at the end of the season and has done his best to drive up the forward's price, comparing his talent to that of Lionel Messi.

With Paris Saint-Germain and Juventus also among the interesting parties according to Zamparini, Palermo have already received bids of €35m for the player. However, that will not be enough to tempt Zamparini into doing business.

"I just want money," Zamparini told Radio Kiss Kiss, Tutto Mercato report. "They offered me €35m for Paulo, but I want €40m; I have already received two offers. I have to take care of Palermo's accounts."

Palermo are already planning for life after Dybala having discussed a move for Rayo Vallecano striker Alberto Bueno.

Zamparini has not been shy of discussing the future of Palermo's most prized asset. He recently declared the Premier League or Paris Saint-Germain would be Dybala's most likely destinations at the end of the season, having suggested no other club in Italy would be able to afford him.

However, Dybala has indicated he would prefer a move to Barcelona, recently admitting he would "swim" to the Nou Camp if an offer came his way.

But it would appear the player is open to one or two more options, admitting in summer 2014 it would be "great" to join the Gunners before, in February, indicating it would be a "dream" to play for Manchester City.