Leeds have zeroed in De Paul as an option this summer and are claimed to be in talks to take him to Elland Road.
Udinese have put an asking price of between €30m and €35m on the Argentine midfielder and are happy to keep hold of him if it is not met.
And, according to Italian outlet Tutto Mercato, despite the speculation, Udinese have not yet received any offers for the midfielder.
Leeds have just splashed cash on forward Rodrigo and centre-back Robin Koch, and it remains to be seen if they are prepared to pay north of €30m for midfielder De Paul.
Udinese snapped De Paul up from Spanish giants Valencia in 2016 and he has kicked on at the Italian club, becoming a regular in the side.
De Paul has clocked four full seasons of football in Serie A for Udinese and has won international recognition with Argentina on the back of his performances.
A move to Leeds would see De Paul play for former Argentina coach Marcelo Bielsa.
