Udinese are not willing to sell Leeds target Rodrigo de Paul for less than £35m this summer.
Atletico Madrid are also interested in the midfielder but Udinese do not want to lose him on the cheap, as reported by goal.
Leeds have been monitoring the Argentina international for an extensive period.
Atletico have already had a bid for de Paul turned down as they offered £17m plus defender Nehuen Perez.
Although Atletico are eager to sign de Paul, they are unable to match Atletico's valuation of £40m.
De Paul has been at Udinese since 2016 and has just over three years remaining on his contract.
The 27-year-old is a key target for Leeds, who are looking to build upon their 9th place finish in the Premier League.
Milan are also reportedly monitoring de Paul, who produced some impressive performances this season.
NeonGrace
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For that price, it would be a bargain..