Leeds held an interest in Kent before he joined Rangers and made an offer to the Scottish giants to sign him in the last transfer window.
Whites director of football Victor Orta and head coach Marcelo Bielsa are big fans of the winger, who is able to operate in multiple positions across the forward line.
It has been floated that Leeds could go back in for Kent again this month, but Whelan sees no chance of Rangers agreeing to do business.
“He’s a good player”, Whelan said on BBC Radio Leeds after Leeds’ lost to Brighton.
“But he isn’t on the verge of leaving Glasgow Rangers right now when they are on the verge of winning the Scottish Premiership.
“So absolutely not [going to happen] and I very much doubt Steven Gerrard or the board would let that happen.”
Rangers currently sit 20 points clear of Celtic at the top of the Scottish Premiership table, although they have played two games more than the Bhoys.
They are firm favourites to secure the title and stop Celtic from winning ten league titles in a row.