The Whites were heavily linked with a move for the 26-year-old last summer as they prepared for their first Premier League campaign in 16 years, but they were unwilling to meet his asking price.
De Paul has continued to be associated with a move to Elland Road over the course of the season, with recent claims putting Leeds in the driving seat to land him in the summer.
It has been said that Marcelo Bielsa’s side are leading the race for the midfielder, who has also been linked with Leeds’ Premier League rivals Liverpool.
However, contrary to claims, the Argentina international is not among the top candidates to bolster Bielsa’s midfield options ahead of the 2021/22 campaign.
Leeds are looking at options to strengthen their midfield going into the summer transfer window, but the Udinese captain is not a top target for the club.
Apart from De Paul, the Whites have been linked with several midfielders, including AZ Alkmaar star Teun Koopmeiners and Stade Brest man Romain Faivre.
With a list of players said to be on Leeds’ radar, it remains to be seen who they will look to land when the transfer window opens at the end of the season.