The Oxford United striker is unlikely to move to Elland Road, it seems.
Roofe scored 26 goals in his first full season at Oxford
The Whites are set conclude a deal for Swedish striker Marcus Antonsson this week but had also shown an interest in Roofe, along with Manchester United striker Ashley Fletcher, the report claims.
However, the Yorkshire side are said to have deemed Oxford's £3 million Roofe valuation 'excessive', with the 23-year-old having played the majority of his football in England's fourth tier.
Roofe in action against another reported Leeds target, Barnsley's Alfie Mawson
That said, Roofe scored or made 35 goals in all competitions last season and was voted League Two's player of the year as the U's finished second in the standings.
The former West Bromwich Albion trainee signed a three-year contract at the Kassam Stadium a year ago and the report claims the Baggies are due a large percentage of any sale - hence Roofe's inflated price tag.
Sky Sports report that Leeds will pay around £2 million for Antonsson, who's scored 10 goals in 12 games for Swedish side Kalmar FF this season.
Clotet (L) appears to have had an influence on Leeds' transfer plans
Subject to personal terms being agreed and the completion of a medical the 25-year-old, who worked under Whites assistant Pep Clotet at Halmstads BK, will become the first signing of the Garry Monk era.