The centre-back made the move to Roma on a temporary basis at the beginning of the season and he has since impressed in his 28 appearances for the club.
The Italian outfit have openly stated that they would like to sign him on a permanent deal but it appears that they are likely to miss out on the defender's services.
, Roma are currently in a financial crisis due to the coronavirus pandemic and can't afford to meet the £25m valuation of the defender.
Smalling has more than two years remaining on his existing deal with the Red Devils and
Ole Gunnar Solskjaer
has previously stated that he would be willing to re-integrate the centre-back into his squad.
have also been credited with an interest in Smalling but it is unclear whether either of those clubs will meet the price tag set by the Red Devils.