The Chooks are among several sides in need of reinforcements for their squads after battling a substantial amount of injuries throughout the season, with the league now looking to introduce a loans system to aid struggling clubs with their list management.
According to The Sydney Morning Herald, the Roosters are showing interest in Funa and Taufua in hope of bolstering their depth amid another top-eight finish in the league.
The ongoing selection headaches have now placed the aforementioned Manly duo in the sights of the Bondi club, with the pair currently struggling to land consistent opportunities at Brookvale.
Taufua has seen less favouritism at Manly this year, being yet to feature in the senior side despite 163 games of experience since making his debut in 2012.
The pair could look for options at the Roosters as the transfer market becomes more flexible, which could also prompt the departure of second-rower Jack Gosiewski.
Added into The Herald's report is Cronulla's reported interest in the 27-year-old.
The Sharks join the likes of the Roosters, Panthers, Warriors and Dragons in looking to acquire reinforcements before the August 1 deadline as they continue to battle limited availabilities.
Like Funa and Taufua, Gosiewski has been capped to just six games in 2021, with injuries also playing their part in the forward's setbacks.
According to Fox League's Phil Rothfield, Broncos winger Xavier Coates has also be on the Roosters' radar, with the Queensland club not looking to part ways with their young gun prior to his commitments with the Storm from 2022.
Cronulla forward Josh Dugan has also been linked to the Tri-colours, with the veteran forward not being offered a new deal with the Sharks for next year.