Phillips will certainly attract a lot of interest and the Yorkshire Post understands Leeds are just one of several clubs to have made contact with the player's agent, Phil Smith, to enquire about his availability.
It seems a major factor in where his future lies will be the length of contract on offer with Phillips admitting early last month: "This going to be my last contract and it needs to be right. I would like two years."
With such stiff competition from clubs higher up the league, the chances of the former Sunderland striker opting for Leeds seem very slight but, however, Gary McAllister remains keen on teaming up the veteran with his own star striker Jermaine Beckford next season.
His representative, Smith, said a transfer to a club in England's third tier was "not preferable" for Phillips, who scored 24 goals during the 2007-08 Championship term, and admitted he would have ruled the possibility out instantly had an approach come from any League One club other than Leeds.
Smith, of First Artist, told the YEP: "I've spoken to Gary but I told him that, out of courtesy, until such time as we've spoken to West Brom, we won't be holding conversations with anyone else.
"(League One) is not preferable and, to be perfectly honest, if it wasn't Leeds there would be nothing to discuss. It's unlikely that it would happen."