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:
1. Sanderson tight-lipped over future
On-loan Sunderland defender Dion Sanderson says he hasn’t thought about his future amid reported interest from Premier League trio Brighton, Sheffield United and Crystal Palace. (Sunderland Echo) Photo: Pete Norton
2. Trio interested in Serbian
Manchester United, Tottenham and Liverpool are interested in Fiorentina defender Nikola Milenkovic, whose contract expires at the end of next season. (Calciomercato) Photo: Gabriele Maltinti
3. Lacazette offered to European trio
Arsenal striker Alexandre Lacazette has been offered to Atletico Madrid, Barcelona and Juventus by the Frenchman’s representatives. Lacazette earns over £5million-a-year in wages at the Emirates. (Calciomercato) Photo: Pool
4. Klopp retain owners' support
Liverpool boss Jurgen Klopp retains the full support of the club's owners, Fenway Sports Group, despite their recent form of six consecutive defeats at Anfield. (The Times) Photo: Clive Brunskill
5. Cavani ready to leave Man Utd
Manchester United striker Edinson Cavani is set to turn down a contract extension at Old Trafford in order to return to South American and fulfill his dream of joining boyhood club Boca Juniors. (Ole via Daily Mirror) Photo: Michael Regan
6. Newcastle keen on Cantwell
Newcastle United are keen on signing Norwich City attacking midfielder Todd Cantwell this summer but will only consider a move if Steve Bruce’s side retain their Premier League status. (Football League World) Photo: Stephen Pond