The 26-year-old attacking midfielder is on Leeds’ radar and the club have opened discussions with Udinese in a bid to land him.
Zenit have offered Udinese around the sum they are looking to earn from selling De Paul, but the Argentine does not want to move to Russia.
Leeds are still in the race but it has been claimed that the club are yet to take the final call on whether to meet Udinese’s asking price.
Udinese are said to be holding out for around £40m and Leeds are unsure over forking out such a sum for De Paul.
De Paul has indicated that he would join Leeds if they can agree a fee with Udinese.
They have already forked out £40m to sign striker Rodrigo and defender Robin Koch, and could still need to pay £19m for Jean-Kevin Augustin.
Leeds are in the market for an attacking midfielder and De Paul is a player Marcelo Bielsa is keen on.
But the club are still deciding on what to do with their interest in De Paul as they consider other options as well.