Spurs missed out on Dybala before the transfer window closed for Premier League clubs at the start of August, but speculation has refused to go away suggesting that a deal could be reignited in January.
Dybala remains a Juventus player despite the fact the Old Lady did their best to offload him before the closure of the European transfer window earlier this month, and they will be open to a deal in the new year as well.
Paris Saint-Germain were also keen on the Argentina forward but pulled the plug on a move as they could not move out Neymar, who was wanted back at Barcelona but a transfer could not be agreed.
PSG could provide strong competition again in January, but Tottenham believe they could have the trump card in the form of want-away midfielder Eriksen.
The Dane has made it clear that he would like to move on in search of a fresh challenge and he would be able to talk to clubs in January about a summer move as he will soon be out of contract and available on a free transfer.
There seems to be little chance of him penning a new deal and rather than lose him for nothing, Tottenham could try and use him as bait to land Dybala.
A move to the Italian champions is sure to appeal to the player, but it remains to be seen if the Bianconeri would be keen on taking Eriksen as part of a swap.
They may prefer to sell Dybala in a straight cash deal, which would mean Tottenham having to stump up in the region of £70million to get him on board.