According to the Daily Mail, Leeds are looking to strengthen the squad across several departments with centre-back being their priority.
The club's manager Marcelo Bielsa is eager to re-sign Ben White from Brighton but it will be difficult to reach an agreement with Albion over the loan spell extension.
Thus, the newly-promoted side are exploring other options and the report says Rob Holding is considered as an alternative.
Mikel Arteta is believed to be planning a major squad overhaul with a number of payers set to be put on sale. The boss is particularly eager to add quality to his backline as Lille centre-back Gabriel is said to be a priority target.
In case the 22-year-old arrives at the Emirates in the summer, Holding might be axed to offset the cost of the Brazilian's move.
Transfermarkt value the 24-year-old at around £8.5m with his contract running until 2023. The Gunners paid just £2m to Bolton in 2016 to acquire him.
The centre-back has been struggling for form since recovering from a cruciate ligament injury. He featured only in 8 Premier League games clocking 580 minutes being mainly used in various cup competitions.