The identity of the consortium members has not been disclosed.
Dubai-based investment bank GFH Capital only completed a full takeover of the club from Ken Bates for a reported £52m in December.
Bates remained chairman after the deal was completed and is due to become president at the end of the season.
The club's former commercial director Adam Pearson recently indicated he would like to return to football and, more specifically, at Leeds.
But it is unclear whether he is part of the consortium that has tabled this offer.