Leeds are on the verge of completing a deal to sign Bayern Munich midfielder Marc Roca this summer with the Spaniard set to undergo a medical on Friday.
But the Whites have been insistent that the Spain international is not being pursued as a replacement for Phillips.
However, the Leeds star has been heavily linked with a move to Manchester City, where Pep Guardiola has identified him as the replacement for Fernandinho.
And it has been claimed that an offer from Manchester City to Leeds for the England international is expected to go in soon.
Leeds have been hoping to convince the player to sign a new deal over the summer but Manchester City’s interest has complicated things.
Phillips is believed to be much more open to a move to the Etihad compared to when Manchester United considered signing him.
Manchester City are also confident that a deal could be done to take the midfielder to the north west of England.
The Premier League champions believe that they would have to fork out around £45m to £50m to sign Phillips this summer.
