The Elland Road outfit have already signed Ethan Ampadu and Karl Darlow this summer following being relegated from the Premier League last season.
The Whites are now focused on strengthening their defensive options and are looking to add to their centre-back stock.
Liverpool’s Nathaniel Phillips has been on their radar for some time but he is not the only top target they are considering.
And it has been claimed that Steinsson and Hammond are now concentrating all their efforts to bring in a new centre-back this summer.
Leeds are seeing Max Wober leave and there are question marks over the future of Pascal Struijk in the ongoing transfer window.
The Whites have been considering several options other than Phillips as well with Manchester City’s Taylor Harwood-Bellis also on their radar.
Leeds have money to spend despite being relegated and the new Leeds technical team are pushing to bring in a top centre-back for the Championship.
Left-backs, central midfielders, advanced playmakers and centre forwards are also on Leeds’ wish list before the window shuts on 1st September.
