After being a key member of the Arsenal team last season, Tierney has found game-time hard to come by at the Emirates this term.
The addition of Oleksandr Zinchenko has meant the Scottish star is no longer the first-choice left-back at Arsenal and there is a possibility of him leaving in the summer.
Newcastle are interested in the Arsenal left-back, but they are not alone as a number of other Premier League clubs are observing him.
And it has been claimed Leeds are also among the clubs monitoring the situation of the left-back and could potentially pursue him in the summer.
Aside from Leeds and Newcastle, Crystal Palace, Brighton & Hove Albion and Fulham are also said to be following the Arsenal star.
Left-back has been a contentious position at Leeds throughout the season, with both Pascal Struijk and Junior Firpo alternating duties.
Newcastle have resorted to using Dan Burn at left-back but are claimed to want a natural player in that position in the summer.
Leeds are likely to need to retain their Premier League status in order to tempt Tierney to Elland Road.
