QSI, who own Ligue 1 Champions Paris Saint-Germain have been in talks with Leeds owner Andrea Radrizzani and the Championship club in recent months, according to the Financial Times.
A spokesman for QSI told the Financial Times that the UK market is top of its list as they look for new opportunities.
Leeds suffered play-off heartbreak, as they were beaten 4-2 in the second-leg semi final by Derby at Elland Road, despite winning the first-leg.
Earlier this month, QSI said they were considering withdrawing funding from PSG due to their lack of Champions League success believing it would be detrimental to their image.