Raphinha has emerged as one of the priority targets for Barcelona and an agreement over personal terms exists between the club and his agent, Deco.
The Brazilian is also keen on moving to the Camp Nou and is pushing to leave Leeds despite the club surviving in the Premier League.
But the negotiations have not picked up any pace and Leeds are not prepared to provide any concessions to Barcelona.
The Whites do not want to accept anything less than €55m and they are also not interested in a complicated payment structure.
Leeds are not keen to accept any bid that would see the payment structure stretched over several years in instalments.
The Whites want big money now and are only interested in a tight payment structure compared to an elongated one.
Barcelona are battling financial troubles and need to raise a vast amount of money before the end of June.
They are not able to make any meaningful moves to sign players until they get their financial house in order.
