Manchester United have been linked with the 21-year-old - who has 11 goals and six assists in Serie A this season - in recent weeks as the player continues to impress in Italy.
Palermo president Maurizio Zamparini has admitted his relationship with Dybala has deteriorated recently, hinting that the player's head has been turned, and the Argentine has now spoken about leaving the club.
"When I play with the Playstation, I always choose Barcelona or Manchester City," he told Guerin Sportivo. "I dream to play one day with one of those clubs."
Zamparini warned suitors in November that Dybala would cost in the region of €40 million [£31m] to sign him, but the player feels he has not proven himself enough to warrant such a price tag.
He continued: "I honestly think it's an exaggeration. I still have a lot to prove, I try not to think too much about these labels and concentrate solely on my performance on the pitch."