The club have agreed personal terms with the World Cup winner, who is 27 this Sunday, and quickly agreed the deal with his club AC Milan.
Roque has begun his medical and this could be complete over the weekend.
Another proposed addition to the squad, Cameroon midfielder Salomon Olembe, is still waiting on the results of his medical before he completes his one-year move.
Meanwhile, United chairman John McKenzie confirmed to Leedsunited.com that Inter Milan did approach the club about taking striker Mark Viduka on loan earlier this week.
"Peter Reid did receive a ridiculous offer of a loan from Inter Milan but I just turned it down," he said.
"I made it very clear that we would only sell Mark if he wanted to go and it would also be at an exceptional price. We have made that clear to Inter Milan as well as anybody else who has made any sort of enquiry."