The 25-year-old Samp striker took in a brief spell at Fulham earlier in his career, but struggled to make much of an impression in the top flight, scoring just twice in 11 matches.
Okaka left Roma in 2012 for Parma, but made a stronger impression once he moved to Sampdoria last January.
The forward scored has scored just 8 times for Samp since joining, but was given the chance to turn out for Italy in a friendly against Albania last year in order to ward Nigeria off claiming him for their own, and Okaka managed to score the sole goal as Italy won 1-0.
If Leeds do manage to pull off the signing it would be some coup, with Monaco and Southampton said to be interested by Talksport alongside the Whites, and Sampdoria will look to bring struggling Liverpool attacker Mario Balotelli back to Italy if they do sell Okaka.
Balotelli has scored just four times for the Reds, but had a superb record for Milan that convinced Brendan Rodgers that a deal for the controversial former Manchester City striker would be a good idea.