The sale of the forward for a reported £7m, which is said to be close, will fund Leeds’ bid for 22-year-old Kent who has been valued at £12m by Liverpool.
The Athletic's James Pearce (via TalkSPORT) claims that Roofe’s sale is required before Leeds can turn their attention to Kent.
The 22-year-old has impressed Leeds manager Marcelo Bielsa, who has ambitions of converting the winger into a more central position.
Kent caught the eye during his loan spell with Rangers last season in which he scored six goals and contributed four assists to help Steven Gerrard’s side to second place in the Scottish Premiership.
The forward was named as the PFA Scotland Young Player of the Year and was part of the PFA Scotland Team of the Year.
Gerrard was keen to bring Kent to the Ibrox Stadium on a permanent basis, but the Liverpool legend conceded defeat after being unable to match Liverpool’s £12m valuation.
The 22-year-old Wales international impressed during his loan spell with Derby last season and will be on the hunt for more game time.
It is understood that the deal comes with no option or obligation to buy the player at the end of the loan spell as the youngster appears to be a part of Jurgen Klopp’s long-term plans.