Guirassy, who is six-foot-two, has represented France at both Under-16 and Under-19 level and currently plays for Ligue 2 outfit Stade Laval.
Ligue 1 outfit St Etienne, home of former Whites star Max Gradel, are also said to be interested in the forward.
However, according to French daily Sud-Ouest, Leeds are bidding to take Guirassy to Elland Road from Laval and have put forward a proposal for the player.
Guirassy reportedly said in May: “First, I would like to rise up the ranks in France, joining a Ligue 1 club. After that, I would not close the door on going abroad.”
This season the 19-year-old turned out 33 times for Laval in all competitions, hitting the back of the net on six occasions.
He helped Laval to a finish of eighth in Ligue 2 this season.