The White saw Raphinha leave Elland Road following two seasons earlier this summer as he secured a move to Spanish giants Barcelona.
Leeds have added winger Luis Sinisterra to their ranks to fill the vacant spot in their attack, but are still on the lookout for a more experienced star to replace the Brazilian.
The Yorkshire giants have compiled a list of potential targets, which includes Rennes forward Martin Terrier and PSV Eindhoven winger Cody Gakpo.
And Leeds have also identified a player from the Championship that already has Premier League experience to replace Raphinha.
According to French outlet Foot Mercato, Leeds are keen on a move for Watford forward Sarr.
The Hornets have slapped a massive €35m price tag on the 24-year-old’s head, which is claimed to have already resulted in several Italian clubs ruling out a move for him.
Sarr could be tempted by the opportunity to continue his career in the Premier League, provided Leeds make concrete moves to land him this summer.
The winger played for Watford in the Championship on Monday night, providing the assist in a win over Sheffield United.