The Elland Road outfit are stepping up their efforts in the transfer market as the new season draws closer and have already landed Robin Koch from Freiburg and Rodrigo from Valencia.
They have now been linked with holding an interest in Udinese star De Paul, whom the Serie A side value at between €30m and €35m.
It is claimed that talks are taking place and, according to The Athletic, Leeds are not denying being interested in De Paul.
The Premier League new boys look set to continue to splash the cash as they bid to make their mark back in the top flight.
De Paul made 34 appearances in Serie A for Udinese last season, scoring seven goals and providing six assists for his team-mates.
An Argentina international, De Paul could be tempted by the prospect of playing for countryman Marcelo Bielsa at Leeds.
Udinese have the 26-year-old on a contract which runs until the summer of 2024.
