"It is complicated for Dybala to get used to our system," Sampaoli said.
"We couldn't improve his performances and we have to evaluate if the current players [in this squad] are better than Paulo or if we have to keep working with Paulo to improve his performance.
"Icardi's situation is similar to Dybala's. The transition of Icardi's performance from Inter to Argentina weren't the best.
"I considered it and felt that we have to work better, but we don't have enough time. Maybe his adaptation time is not a short time.
"I don't dismiss him, but, as Argentina's coach I have to focus on performances in the field."
Icardi has scored 22 times in the league this season, including a four goal haul in the last game against Sampdoria, while Dybala is not far behind on 17 for table-topping Juventus.