Newcastle United are willing to offer around £20million for Leeds versatile midfielder Jack Harrison, although the bid falls short of the Yorkshire club's valuation of the player.
The 25-year old is admired by Newcastle boss Eddie Howe for his attitude and work ethic and would fit more comfortably into their financial plans than a £60m plus bid for Bayer Leverkusen's Moussa Diaby.
Eddie Howe is continuing to rebuild his side following their resurgence halfway through last season that propelled them up the table after their big-money takeover.
Having initially enjoyed a successful loan spell at the club, Harrison was brought in by messianic manager Marcelo Bielsa for £11.5m and quickly established himself as one of his key players.
And as a result the club was busy swatting aside offers for Harrison, and they will try to hold out for a bigger fee than the £20m Newcastle are preparing, having already lost winger Raphinha to Barcelona.
The former Manchester City midfielder is capable of playing as a wing-back as well as on either flank, and it is this versatility that has drawn the interest of so many clubs.
Leeds are continuing talks with Paris St Germain for striker Arnaud Kalimuendo and are looking to offload keeper Kiko Casilla amid interest from Spain.
Kalimuendo impressed while out on loan at Lens and it is little surprise he is generating interest outside of the Parc des Princes.
Across two years with Lens, Kalimuendo, a France U21 international, scored 21 times and added a six assists over 65 appearances.
Kalimuendo's versatility in attack is also likely to appeal to Leeds, who are not the only suitor interested in grabbing the young forward.
He is comfortable deployed as a traditional No 9 striker but has also proven he can play behind the strikers as a No 10 as well as playing out wide.
Leeds are also interested in free agent Juan Mata, but are not pursuing a deal as it stands, as well as a move for Stoke's Josh Tymon as cover for injured left back Junior Firpo who is out for eight weeks.
