The report states this is unlikely to be enough to sway Leeds into a sale.
It's an understandable stance from Leeds given Phillip's importance to the side and manager Marcelo Bielsa's system and style of play.
Villa meanwhile have only made a rod for their own backs with their valuation of Jack Grealish a year ago.
The Mail reported Villa felt 'insulted' at Tottenham's offers in the region of £20 million for Grealish, and wanted £35 million for him.
A year on and Villa want £60 million for Grealish, and still probably would not sell.
To this end, it is understandable that Leeds would seek a far higher value for Phillips than the £14 million Villa are prepared to offer.
Phillips has been tipped as a future England international by the Yorkshire Post.
Unless Villa substantially increase their offer, there should be little incentive for Leeds to sell unless their financial situation is more desperate than anticipated.
Their own valuation of Grealish a year ago makes their stance on Phillips seem far too low.
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