The centre-half made his breakthrough in the first team squad this season, after a loan spell with West Ham United.
He scored his first senior goal against Southampton in January but, as yet, the 20-year-old has not agreed a new contract.
"Given the new contract offer that Leeds have made to Matthew, one can only conclude that he does not figure very highly in their future plans," his agents, Stellar group, confirmed on the agency's website.
"It was not what Matthew nor I were expecting and has left us very disappointed."
Any interested club would have to pay compensation, due the player's age, but any fee is likely to be minimal.