The 25-year-old is out of contract at the end of the season and Kevin Blackwell watched from the stands as Healy scored for his country in their 3-3 draw with Austria in Belfast last night.
Preston chairman Derek Shaw said: "We had a laughable offer of £100,000 from Leeds on Thursday we turned down. We won't be jumping into any offer of that size because we think it's totally unacceptable, a laughable offer."
Shaw added: "We've talked all along about not wanting to lose David but like everything else we now have to prepare for the game on Saturday. I'm sure Heals will come back full of confidence and in a very buoyant mood after his wonderful goal for Northern Ireland on Wednesday."
Leeds have made £100k available for Blackwell to make a bid.