Roca has announced he will leave Bayern this summer after struggling for minutes last season.
Leeds are now favourites to sign the former Espanyol star, with talks now at an advanced stage.
BILD says Leeds have offered £12m plus bonuses for the Spain U21 international.
Roca made over 100 appearances in LaLiga but struggled to nail down a place in Bayern's side.
He is two years into a five-year contract at the Allianz Arena.