Leeds United are working on a deal to sign Sassuolo defender Tarik Muharemovic in a €40million (£34.1m) transfer.The Athletic reported earlier on Tuesday that the 23-year-old was on the club’s shortlist this summer as they looked to sign at least one centre-back.The Bosnia and Herzegovina international appeared in three of his nation’s four World Cup matches this summer, and was on the receiving end of a Folarin Balogun challenge at the last-32 stage, for which his U.S. opponent was shown a red card.Earlier in the tournament, Muharemovic was sidelined through suspension in the final group game against Qatar, after being shown a red card in his side’s 4-1 defeat by Switzerland.Balogun was dismissed for his challenge on Muharemovic. (Michael Steele / Getty Images)A 6ft 4in left-footed centre-back, Muharemovic could be viewed as a direct replacement for Pascal Struijk, who joined Brighton & Hove Albion from Leeds this summer, having been Daniel Farke’s first-choice left-footed central defender.Muharemovic, whose contract at Sassuolo runs through to 2031, appeared in 32 of the side’s 38 Serie A matches last season, helping them to an 11th-place finish.It was his second full season with the club, having spent the previous campaign on loan from Juventus’ Next Gen team, helping them back to the Italian top-flight with promotion from Serie B, finishing as champions.He spent his early career in Austria, before moving to Juventus’ youth set-up in 2021. He did not make a single first-team appearance for the Turin club.Leeds finished 14th in the Premier League last season, and Muharemovic’s arrival would supplement the loss of Struijk alongside goalkeepers Karl Darlow and Illan Meslier, who have joined Manchester United and Arsenal respectively.Harry Wilson joined Leeds on a free transfer in the club’s only signing of the summer thus far.Signing would tick boxes for Leeds teamLeeds came into the summer with one eye on central defence after last season’s switch to three centre-backs. Struijk’s sale to Brighton only hastened that need for reinforcements.Muharemovic ticks a lot of the boxes Struijk left behind. Most importantly, the Bosnia international is left-footed. He can fill that left-sided berth in a back-three or back-four.He is also 6ft 4in and proven aerially dominant during his time with Sassuolo in Italy’s top two tiers. At 23, he also has his best years ahead of him, alongside potential resale value.The underlying data shows he has a penchant for long-range passing and a useful goal threat in the opposition penalty area. While he does not like to defend on the front foot too much, when he does go to engage attackers, he is usually successful in his tackling.The size of the fee should also be acknowledged. This agreement in principle is for a package worth in excess of £34m. Georginio Rutter is the only player in the club’s history to have cost them more.This is a major sign of intent from Leeds and a real show of faith in the quality Muharemovic possesses.Muharemovic was caught at the heart of global headlines this summer as the recipient of the red-card tackle Balogun was found to have committed at the World Cup. Balogun’s ban was subsequently suspended for one year.