The 18-year-old centre-back is highly rated, with RB Leipzig also showing interest in his services, along with Leeds.
Leeds have been credited with slapping in a €22m bid plus 20 per cent sell-on clause in an attempt to sign him, but Gvardiol is reluctant to leave Dinamo Zagreb too soon in his career.
The Whites feel that Gvardiol could still be convinced to join, but according to The Athletic, if he does sign he could even be behind Struijk in the pecking order.
Marcelo Bielsa has Liam Cooper and Robin Koch as his first choice centre-back pairing, while Luke Ayling is also capable of filling in at centre-back if needed. Young Struijk is another option and has found favour under Bielsa.
As a highly rated talent who Leeds would have paid in excess of €20m to sign, Gvardiol could have hoped to be ahead of Struijk in the defensive pecking order.
And being behind the Dutchman would place real question marks over how much game time Gvardiol would receive.
He is enjoying first team football at Dinamo Zagreb and played in both the club’s Champions League qualifiers.