Leeds United identified USMNT international and FC Red Bull Salzburg midfielder Brenden Aaronson as their primary target during last month's transfer window.
Reportedly, the Whites approached the Austrian champions with an opening gambit of £15 million, which the Salzburg club promptly rejected.
Leeds returned to the negotiating table with an improved £20 million offer, but the message was staunch and clear from the Champions League side: their players were not for sale in the winter window.