Leeds had option to sign Omar Bogle from Grimsby
Bogle joined Championship side Wigan on transfer deadline day for a reported £750,000 up front and £250,000 in future add-ons.
And according to Grimsby director John Fenty, the 24-year-old hitman was offered to promotion-hopefuls Leeds for the same price.
Omar Bogle has scored two in two for Wigan
But Garry Monk's side are said to have rejected the chance to sign him.
Bogle scored 19 League Two goals for Grimsby before his move to Wigan and has added to his tally with two in two for the Latics.
"There was another club, which I now don't mind revealing as Leeds United, who were tracking the interest in Omar," Fenty told the Grimsby Telegraph.
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"And they had an opportunity, at the last minute on deadline day, to come in and pip what was being offered by Wigan.
"They weren't prepared to do that and so that gives me the feeling that the deal we settled on with Wigan was of a good – and fair – value for a player of Omar's calibre and future potential."