The Premier League new boys are splashing the cash this summer to back Marcelo Bielsa and have just bought defender Robin Koch from Freiburg for €14.5m and forward Rodrigo from Valencia for around €30m.
They are also in talks with Udinese in a bid to sign midfielder Rodrigo de Paul, who could cost in excess of €30m.
Leeds could fork out another €20m soon as, according to Sky Italia, they are attempting to wrap up a deal for Gvardiol.
The 18-year-old centre-back is on the books at Croatian giants Dinamo Zagreb and is regarded as a bright talent.
Gvardiol has already broken through to the senior team, despite his tender years, and Leeds are keen to take him to Elland Road.
Leeds will look to agree a deal with Dinamo Zagreb for the defender over the course of the coming week.
Gvardiol has been capped by Croatia at multiple youth levels and currently turns out for the country’s Under-21s.
