The 26-year-old centre-back finished the season on loan at Layer Road and he has ended his 18-month career with Leeds by accepted a full-time switch to Essex.

Heath made more than 50 appearances for United but played only once under Gary McAllister - during the Scot's first game against Tranmere Rovers on February 2 - and he was not considered by McAllister for a role in the League One play-offs despite returning to Elland Road last week.

United's boss admitted that Heath would be allowed to begin his summer holiday while the first-team squad at Leeds were preparing for their two-legged semi-final against Carlisle United, and the centre-back has now become Colchester's first signing of the summer.

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The Layer Road club were relegated from the Championship last month but are preparing to leave their current home to take up residence in a new 10,000 capacity all-seater stadium next term.

Colchester will officially confirm Heath's transfer once they receive the relevant paperwork from the Football League and the Football Association, but Leeds are not expected to receive a fee for the defender, who signed a two-year deal at Elland Road last summer and had 12 months of the agreement left to run.

Heath made five appearances for Colchester during his recent loan spell but saw his contribution restricted by injury.

Manager Geraint Williams said: "I'm delighted to welcome Matt back to the club.

"In the games that he did play, he showed some very good qualities that I feel will improve the team."

Heath was signed by Leeds on loan from Coventry City by Dennis Wise in November 2006 and made a permanent move to Elland Road at the start of 2007.

He was retained last summer and was heavily involved in the first half of United's League One campaign, but he featured on only three occasions in 2008.