The Whites lost Raphinha to Barcelona earlier this summer, reducing their attacking firepower, however they did bring in Luis Sinisterra.
Jesse Marsch wants another striker to offer cover and competition for Patrick Bamford, while the Whites are also tipped to move for another left-back.
Watford’s Sarr is firmly on Leeds’ radar as an addition and, according to French outlet Foot Mercato, the Yorkshire side are now close to reaching an agreement with the Hornets.
Leeds are also holding talks with Sarr’s entourage as they look to put an agreement on personal terms in place.
They are close to thrashing out the terms of a contract with the 24-year-old.
However, it is suggested that Sarr’s arrival at Elland Road is conditional upon Leeds trimming their squad with one exit to make room.
It is unclear who Leeds could be looking to move on, with Helder Costa just having exited on loan, while Jack Harrison has been of interest to Newcastle United.