The Argentina international has been linked with a move to Elland Road since last summer after an impressive spell with the Serie A club, who he joined in 2014 from Valencia.
The Sun reports that the Yorkshire side have retained their interest in the 26-year-old but are yet to decide whether to push for a move this month or wait until the end of the season.
That decision could soon be taken out of their hands, as Liverpool have stated their interest in De Paul after he caught the eye Anfield scouts.
Leeds may therefore bring their plans forward and make a January bid for the £40 million-rated midfielder, although Inter could provide further competition.
Udinese are unlikely to let their star man and captain go without a fight, though.
The Serie A side’s sporting director Pierpaolo Marino said on Sunday that the Pozzo family that owns the club “never sell top players in January”.
“I can confirm that he will stay (in January)", he added. “He will leave, if the right offers come in, next summer."
De Paul has established a reputation as one of Serie A’s top attacking midfielders in recent seasons, scoring 28 goals and providing 28 assists in 163 games for Udinese.
This season the 28-time Argentina international has notched three goals and two assists in 15 league games.
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