Villa are set to dispatch a £14 million offer for the Leeds defensive midfielder in the coming days.
Philips was ostensibly Marcelo Bielsa's side's best player last term, when his performances at Elland Road got the attention.
What's more, Leeds don't feel that £14 million is sufficient to convince them to pitch to Villa.
Instead, Bielsa?s side want upwards of £20 million for the powerful enforcer, who has developed into a fine player at Leeds.
Regardless of whether Villa will coordinate Leeds' price cost for the 23-year-old stays to be seen, as Dean Smith has now made the midfielder one of his side's top targets.
It would be a noteworthy blow for Leeds to lose Phillips, and the Whites are on the whole correct to request more than £14 million for him.
In the current market Leeds should be demanding a huge fee for Phillips, but even if Villa do pay a large amount it is hard to see how Bielsa?s side would find an equal replacement.