Leeds were keen on the Gers winger last summer and saw a bid reportedly in the region of £10m rejected [BBC Sport].
Kent then went on to play a major role as the Light Blues romped to the Premiership title and went deep into the Europa League, scoring 13 goals and notching 15 assists.
David Anderson of the Mirror claimed earlier this month that while Leeds boss Marcelo Bielsa remained an admirer of the 24-year-old, he wasn’t an active target.
It’s asserted that as the Whites look to recruit a new wide player, the Gers speedster is ‘one of three key options’.
Noa Lang of Club Brugge is said to be a high priority target, while interest in Man United’s Daniel James continues.
Kent is listed too, though, and it’s claimed that Bielsa has sent scouts to prepare reports on the wingers, with Leeds director Victor Orta allegedly content to wait until late in the window before making a call and swooping.
Rangers will need to sell off several first-team players eventually if the club are to realise their ambition of becoming self-sufficient.
But the departure of Kent this summer would be a huge blow, even if he commanded a big fee.
His numbers were superb last season while his work ethic is also very important to the team and it would be extremely difficult to bring in a replacement with similar quality without splashing serious cash.
Therefore, Bears will be hoping that either Lang or James become available sooner rather than later so that no bids land at Ibrox.
Kent has barely featured so far in pre-season due to niggles, only making an appearance against Tranmere Rovers.
Meanwhile, a defender released by the Gers earlier this summer is reportedly on trial at a Premier League club.