Gibson has endured a torrid spell since completing a club-record £15 million move to the Clarets last summer (via BBC Sport). He made just one Premier League appearance last season, and it appears that he could be on the move once again during this window.
The Northern Echo reports that a number of clubs in the Premier League want the centre-back - including all three promoted sides, as well as Newcastle United - while Leeds would apparently be keen to bring him to Elland Road.
It would, unfortunately, be a big surprise if the Whites could get a deal done. The Northern Echo reports that Burnley do not want to take a large hit on the Englishman and are happy to keep him if they do not receive a significant offer - so Leeds must surely need to be prepared to pay an eight-figure fee to get something done.
Deal surely unlikely, but could be masterstroke from Leeds
After the first batch of pre-season fixtures and the surprise sale of Pontus Jansson to Brentford, plenty of Leeds fans are understandably concerned about the options available to Marcelo Bielsa at centre-back.
Ben White is still something of an unknown quantity. But even if he thrives - he has looked a class act thus far - the Whites look as though they could still be vulnerable with both Liam Cooper and Gaetano Berardi coming in for criticism for their errors in the Championship play-off semi-final last term.
Given the concerns the supporters have, a move for Gibson would be the kind of deal that would go down incredibly well with the Elland Road faithful. He has shown his quality in the Championship, and he appears to have the kind of mindset that will allow him to bounce back from his tough first year at Burnley.
It does appear that Leeds have little chance of getting something done - unless, perhaps, more players move on - but if they could, the Whites would have completed one of the most impressive deals from any team in the Championship this summer.
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