It is also alleged that Blackpool are monitoring the situation, with interest in the forward thought to be high.
The Scottish attacker scored on the first day of the season on Saturday, grabbing an equaliser against Brighton in the Championship encounter, which Leeds went on to win 2-1.
He was top scorer for the Championship outfit in the 2011/2012 season, with 18 finding the net, but managed only seven last season. Boro meanwhile had Scot McDonald as their top scorer last season, finding the net on 12 occasions.
McCormack joined the Elland Road outfit in 2010 from Welsh side Cardiff, and the 26-year-old has two years remaining on his contract.
The Scotsman started his career with Rangers, and has since played for Doncaster and Motherwell before his spell at The Bluebirds.
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