The 24-year-old right-winger joined Marcelo Bielsa’s Leeds last summer on deadline day for a transfer fee worth £25m.
Last season the Welshman made 32 league outings for the Whites, while netting four goals and five assists for his side.
James has started Leeds’ last two games in the Premier League and has remained a key player in Jesse Marsch’s squad.
Marsch is an admirer of James’ work ethic and the player is also not pushing for a move out of Elland Road.
The 24-year-old has four years left on his contract and Spurs boss Antonio Conte wants to bring him to Tottenham.
However, it has been claimed that Tottenham will not make a move for the winger until they offload Gil.
The 21-year-old Spanish winger wants to rejoin Valencia, but Tottenham are yet to come to an agreement regarding the details of the loan move.
It remains to be seen whether Tottenham are successful in completing Gil’s move to Valencia and snaring James away from the Yorkshire outfit before the transfer window ends.