The 30-year-old defender has been a revelation at the Olimpico and his performances at the Giallorossi allegedly made the Red Devils increase the asking price to €28m.
There’s no reported option to buy in the current loan deal between the two sides, but Roma want to bring the former Fulham youth to the Italian capital on a permanent deal after the current campaign.
Smalling has a contract until June 2022 with United and the Premier League side have no intentions of letting the former England international leave on a cheap.
Corriere della Sera writes that Roma are not prepared to pay the full asking price but will contact the hierarchy at Old Trafford to try, in some way, to close the gap between the two clubs.
Smalling has revealed that he has settled in Rome after playing 21 games in Serie A, contributing two goals and one assist so far.