It has been reported that Leeds are interested in securing the services of Roofe this summer.
The 23-year-old striker, who can also play as a winger, scored 26 goals for Oxford during the 2015-16 season.
It was quite a successful campaign for Michael Appleton's side, as they won promotion from League Two to League One and reached the final of the Football League Trophy.
According to The Yorkshire Post, Roofe “is understood to be valued in the £2m bracket”.
It is quite a lot of money for a striker who was playing in League Two this past season.
The Championship is a much tougher league than League Two, and there is no guarantee that Roofe would be successful in the second tier of English football.
However, Roofe has progressed and developed well at Oxford since his departure from West Bromwich Albion, initially on loan in February 2015.
Leeds have not featured in the Premier League since 2004, but under new head coach Garry Monk, the West Yorkshire outfit will be determined to finish in the top six of the Championship next season.