Sheffield United insist they will resist any attempts to sign midfielders Phil Jagielka and Michael Brown.
Michael Brown caught the eye last season
Leeds were linked with a £6m double swoop for the Blades pair, but Blades vice chairman Terry Robinson insists no bid has been tabled.
"Whether Leeds are looking to offload players or not, we are sticking to what we stated in the close season and the players will be staying at Sheffield United," Robinson said.
He told the club's official website: "We have had no contact or discussions with Leeds and any approach will be rebuffed.
"We are sticking to the strategy we have preached all summer as we prepare to make another challenge for promotion."
Brown and Jagielka caught the eye in Sheffield United's cup triumphs over Leeds last season as the Blades knocked the Premiership side out of the FA Cup and the Worthington Cup.
Jagielka, in particular, scored a wonder goal to seal the Worthington Cup win.
Former Blades assistant manager Kevin Blackwell is now head coach at Elland Road and is well aware of the Blades pair's abilities.