Zlatan Ibrahimovic held talks with Leeds before opting to re-join Milan in January, according to the Championship promotion hopefuls' owner.
Andrea Radrizzani claims that Leeds were keen to entice the veteran Swedish striker back to English football, where he enjoyed a successful season with Manchester United in 2017.
Ibrahimovic was a free agent in the last transfer window after leaving MLS side LA Galaxy and he's scored three goals so far in his second spell at the San Siro.
Leeds have also been linked with a move for PSG's soon to be out of contract Uruguay attacker Edinson Cavani, should they secure promotion when the season resumes.
But Radrizzani insists that coach Marcelo Biesla will have the final say on any incoming and outgoing transfers at Elland Road.
"I spoke with Zlatan Ibrahimovic more concretely," the Leeds chief told journalist Gianluca Di Marzio. "He could have given us that decisive push but he decided to go to AC Milan. He has been very honest and transparent with me.
"We need to be rational and coherent with the strategy of both coach and team. I did not even speak with Marcelo Bielsa about Cavani and Ibrahimovic because we never got to the stage that we could sit down and talk about them."