The Yorkshire giants snapped up defender Robin Koch and forward Rodrigo earlier in the transfer window and are now not in a hurry to make further additions.
They are a fan of De Paul though and have held talks with Udinese over a potential deal.
Leeds have yet to push for the move to be completed however and do not like Udinese’s asking price of £35m.
The Premier League new boys are unsure on whether to pay such a sum for the Argentine midfielder.
Leeds are not the only side interested in the Udinese man.
De Paul also has admirers within Serie A, where he is a seasoned campaigner, while Russian giants Zenit St Petersburg are keen.
The midfielder though is cool on a move to Russia and Udinese are happy to keep hold of him if their asking price is not met.