Kevin Blackwell has been linked with a move for Koumas, who has impressed on loan for Cardiff this season, but the £2.5m fee that parent club West Brom are asking for the Wales international is beyond the reach of any Championship club.
However, Albion boss Bryan Robson is known to be on the look-out for a new striker and it is believed that Leeds' offer of Healy, plus cash, would be enough to tempt them to do business.
Healy has been asked to play out of the position in a wide role often this season, when selected, but in spite of that, he has scored 10 goals in 29 appearances this season and is one of Leeds' most saleable assets.
The Northern Ireland striker has also been linked with a move to Everton, who are in the market for a striker following the £2m sale of Marcus Bent to Charlton.