The 18-year-old Leeds midfielder has a 'really bright future,' according to the pundit.
The comments come despite Massimo Cellino's warning that Cook isn't for sale. According to the Yorkshire Evening Post, the Italian has made his stance clear despite talk of an agreement with Bournemouth.
Goodman, however, feels Leeds are still the perfect target for Premier League clubs as they aren't quite pushing for promotion, with Cook a midfielder possessing the potential for a 'really bright future' and Sam Byram also at Elland Road.
The pundit told Sky Sports News on Friday morning: "If you look at a club more mid-table with a lot of talent, there’s Leeds. They’ve got Lewis Cook, for example, who I think has a really, really bright future.
"Sam Byram is out of contract this season so he’s more likely to go."
Cook's situation is an interesting one due to his age. We've all seen what Dele Alli can do in the Premier League, proving teenagers can make it at the top level straight away.
But, at just 18, Cook could certainly be seen as a risk for a side battling relegation. Bournemouth are a case in point.
That could give Leeds a much better chance of holding onto him until he has developed even further. Cellino's warning, meanwhile, seems adamant enough, although the Italian has often gone public about a player with a sale eventually taking place anyway.