The 26-year-old joined Burnley last season from Middlesbrough for £15 million but he endured a difficult time at Turf Moor. He went through an injury-hit season and managed just one Premier League game for the Clarets.
Burnley are reportedly looking to offload him, and several clubs are vying for his signature.
The report claims that he is being coveted by Premier League outfits Newcastle, Aston Villa, Norwich and Sheffield United, while Championship clubs Leeds and Boro are in the race as well.
While the Premier League clubs can sign him on a permanent deal, Leeds can only think of getting him on loan for the upcoming season.
Gibson would be an excellent signing for Leeds if they can fork out a deal for him. He was a hugely popular figure at Middlesbrough. He rose through the youth ranks at the club, cemented his position in the starting line-up and later became the captain for the Riverside club.
He has loads of Championship experience and would be a perfect replacement for Pontus Jansson who left the club this summer.