The Whites’ links to the Argentine have been constant since last summer after director of football Victor Orta admitted to the YEP he was indeed on the club’s list of transfer targets.
Orta said: "[De Paul] was one player we analysed but, in the end, the valuation of his club was at a level that was difficult for Leeds to reach, as a newly promoted club – not just for Leeds but a lot of clubs.
“In the end, nobody took him, because of the evaluation of his club, which is fair.”
Since then, the likes of Liverpool, Juventus and Inter Milan have been mentioned as potential suitors – but a report from Italy suggests Leeds have the edge in the race.
According to Udinese World, the resurgence of Christian Eriksen has meant previous frontrunners Inter have cooled their interest in the 26-year-old.
The report doubts whether Juventus, Liverpool and Paris Saint-Germain will act on their interest and believes Marcelo Bielsa’s side have the advantage.
Udinese still want around £34million for the player, so it will be interesting to see how Leeds approach the transfer, if they are keen to revive a deal, 12 months on.
Meanwhile, former Sunderland striker Kevin Phillips has hit out at Illan Meslier’s agent Xavier Fleury.
Fleury was discussing the Frenchman’s future on the LUFCFANZONE Podcast, where he revealed top clubs were monitoring his client’s progress at Elland Road.
“It is funny how his agent is saying things and not the player himself,” Phillips told Football Insider.
“I wouldn’t take a blind bit of notice. His agent is trying to stir things up.
“If I am Bielsa I would be fuming. I would be telling Meslier to tell his agent to shut his mouth.
“The kid looks very happy at Leeds and it looks like Leeds are moving in the right direction. They are getting linked with top players. It is exciting times, so why would you want to leave?
“I’d be fuming if I was Bielsa.”
Here are the latest transfer headlines from Leeds, including an update on Adam Traore, and their Premier League rivals: