The 22-year-old has established himself as a regular member of the QPR first team this season, starting 26 Championship games compared to only nine last term.
Osayi-Samuel has been in particularly good form since mid-December, scoring five goals and creating six more across all competitions.
Football Insider reports that Leeds were keeping close tabs on the winger before football was suspended, and that they will make a move for him when the transfer window reopens.
Marcelo Bielsa's side remain in pole position to win promotion to the Premier League this season, although their interest in the Nigerian is not thought to depend on whether they go up.
Osayi-Samuel's current deal expires next summer and QPR could be willing to cash in on him this year rather than risk losing him for free in 2021.