The England Under-21s left-back is on the fringes at Elland Road and Barnsley - who begin their first season back in the second tier at home to Fulham on Saturday - were alerted to his potential availability at the start of the summer.
They have already signed Mallik Wilks and Aapo Halme from their Championship rivals from up the M1 this close season, and are now refocussing their attentions on Pearce.
Tonge said: "We've had conversations about a number of lads at Leeds and Pearce was one of those players because we identified that these positions we need to strengthen.
“It’s more about experience at the level, he’s got minutes at that level and he’s obviously a very good player.
"At this moment in time we have not made an approach for Pearce."
Leeds, for their part, say an offer has been made for Pearce, 21, who arrived at Elland Road five years ago and came through the youth ranks, impressing with his goalscoring prowess from left-back for the Under 18s, before signing his first professional contract in 2016.
His first team breakthrough arrived at the tail end of the 2017/18 season, with five senior appearances before the campaign’s conclusion.
It was against Barnsley that his first Whites goal arrived.