Leeds United are reportedly eyeing Rafael Leao as AC Milan's transfer talks with the Portugal international open doors for the Whites to sign him. The 27-year-old has been linked with a move to Elland Road as he looks set to leave the Rossoneri this transfer window.

Rafael Leao has held talks with AC Milan that could potentially allow Leeds United to sign him. The Portugal international has been linked with a move to the Whites as he looks set to leave the Rossoneri this transfer window.

Why it matters for Leeds United

Leao would certainly fit the Elland Road hierarchy's plan to add quality rather than quantity to Daniel Farke's squad. The German manager wanted to see ambition from 49ers Enterprises and they've shown just that by signing Harry Wilson, Tarik Muharemovic and James Trafford.

Paraag Marathe hasn't been shy about splashing the cash this summer and the Peacocks may finally have an opening with a move for the former LOSC Lille left-winger. Leeds have apparently offered £47million for Leao, but it's the attacker's £8.6m annual salary that's presented issues. The Whites will surely have to see whether they can meet the Portuguese winger's demands and comply with the Squad Cost Ratio (SCR).

How much AC Milan are now willing to accept for Rafael Leao amid Leeds United links

According to Gianluca Di Marzio on 14 August, the Serie A club have entertained the idea of selling Leao for a fee between £34m and £42m. If the Peacocks can agree a deal with the Rossoneri towards the lower end of the asking price, they may be able to unlock a deal with the Portugal international.

What Rafael Leao has said about Premier League move as big Leeds bid lodged

Leao's arrival would certainly bring plenty of attacking quality to Elland Road. A forward line of Wilson, Dominic Calvert-Lewin and Leao would arguably give the best defences in the Premier League a run for their money. Farke may soon have the personnel required to play his preferred 4-3-3 system in LS11 again.

The current league standing is 14th in Premier League, 47 pts, 11W-14D-13L from 38 games, recent form LWDWD. Goals this season: 49 scored, 56 conceded (-7 goal difference). Title race: 38 points behind leaders Arsenal. Currently sidelined: Gabriel Gudmundsson, Mateo Joseph.