Phillips has been targeted by United manager Gary McAllister with his contract at West Bromwich Albion set to expire, but the 34-year-old is not expected to seriously consider a drop into League One.

Albion hope to resign Phillips following their promotion to the Premier League, and his representative, Phil Smith, is expected to hold talks with officials at The Hawthorns next week to discuss the forward's future.

Smith said a transfer to a club in England's third tier was "not preferable" for Phillips, who scored 24 goals during the 2007-08 Championship term, and admitted he would have ruled the possibility out instantly had an approach come from any League One club other than Leeds.

Smith, of First Artist, told the YEP: "I've spoken to Gary but I told him that, out of courtesy, until such time as we've spoken to West Brom, we won't be holding conversations with anyone else.

"(League One) is not preferable and, to be perfectly honest, if it wasn't Leeds there would be nothing to discuss. It's unlikely that it would happen."