United were offered an arbitrational review of their deduction by the Football League on Tuesday, hours before the organisation was due to respond to a High Court writ serve on it by Leeds, but the two sides are at odds over the way in which the tribunal would be staged.

Leeds have insisted that they will only accept independent arbitration if the hearing is held in public, as a High Court case would be, but the Football League's lawyers are understood to have indicated that they intend to stage the tribunal behind closed doors.

United expected to take a final decision on the League's offer on Wednesday, but discussions between the legal representatives of both parties are now threatening to drag into next week.

Leeds chairman Ken Bates told the YEP: "We have made it clear from the start that we want the matter to be heard independently and openly.

"We're only prepared to go to arbitration if the tribunal is held in public, and the problem is that the other side's lawyers seem to be insisting that it remains confidential.

"As we've told the Football League already, if arbitration is confidential then we'll go to the High Court. My question to them would be what are you frightened of being revealed, and what have you got to hide?"

Leeds are ready to proceed with a judicial challenge against their 15-point deduction if negotiations over arbitration fail to reach a positive conclusion.

United served legal papers on the League on February 5, almost six months after their penalty was upheld at an appeal hearing in London, and the unexpected offer of independent arbitration was seen as an attempt to avert a High Court case.

The end of the League One season is little more than nine weeks away and United have called for a resolution before their last game at home to Gillingham on May 3, to prevent uncertainty over the make-up of the final league table.

The return of United's 15-points would presently lift the club from ninth in the division to second, four points clear of Carlisle United.

The League has refused to make any comment since United's writ was served at the start of the month, but talks over the possibility of arbitration were believed to be continuing today.

An arbitration panel would consist of three individuals, with one legal representative selected by Leeds, one nominated by the Football League, and a Court of Appeal judge serving as chairman.