The Whites are actively strengthening their squad ahead of a return to the top flight, with Rodrigo and Robin Koch joining on Saturday from Valencia and SC Freiburg respectively.
According to The Guardian, coach Marcelo Bielsa has identified fellow Argentine De Paul in his search for a creative midfielder, and Leeds are ready to pursue their interest in the 26-year-old.
Udinese are unwilling to sell their vice-captain for less than €30 million however, and may look to demand up to €35m.
It is believed that Leeds’ Italian owner, Andrea Radrizzani, has opened dialogue with Udinese counterpart Gino Pozzo to bring the midfielder to Elland Road.
De Paul has scored 25 goals in 146 appearances for the Zebrette since arriving from Valencia in 2016 and his fine form at the Dacia Arena saw him earn a debut cap for Argentina in 2018.
The former Racing Club midfielder has since earned a further 16 appearances for the Albiceleste and represented Argentina at the 2019 Copa America.