The former Metz man played a key role under Rudi Garcia in the 2020-21 campaign, scoring two goals and assisting five more in 36 Ligue 1 appearances as Lyon secured Europa League football.
Marcelo Bielsa is expected to oversee a summer of change at Elland Road following the club's successful first season back in the Premier League, and a move for a new left-sided player has been mooted.
According to The Sun, Lyon's Cornet is on Leeds' wishlist for the summer window, but Les Gones are not prepared to let the Ivory Coast international leave on the cheap.
Cornet remains contracted to the Ligue 1 giants until 2023, and Lyon are supposedly holding out for a fee of £20m to part ways with the versatile 24-year-old.
The defender has totalled 51 goals and 29 assists from 251 appearances in a Lyon shirt, and he played a key role in Les Gones' run to the semi-finals of the Champions League last term. body check tags ::