Leeds have Profitability and Sustainability regulations to contend with and need to sell an asset this summer as tonight’s PSR deadline looms. Eighteen-year-old midfielder Gray looked set to join Brentford after terms were agreed on Saturday and the star headed for a medical but Leeds pulled the plug this morning and rejected the club’s offer - believed to be amounting to £40m - due to concerns about the payment structure.
But Chelsea and Tottenham remained interested in the England under-21s star and Spurs have now moved into pole position with talks ongoing about a deal for the young Whites midfielder. Charlie Cresswell, meanwhile, is understood to be close to sealing a switch to French side Toulouse for a reported fee of around £3.8m. The deal is near completion and expected to be announced imminently.
Only four players bagged more minutes than Gray for Leeds last term whilst Cresswell often took his place amongst the substitutes. With both players seemingly nearing departures, United’s strongest side and bench could soon have a very different look to it and here we run through what the best available team and set of nine substitutes might then look like.


2. RB: Sam Byram
A sale of Archie Gray would leave Byram as the natural first choice right back although Rasmus Kristensen could emerge as the obvious alternative should be return to the mix from last season's loan spell at Roma. Photo: George Wood

3. CB: Pascal Struijk
Joe Rodon has returned to Tottenham and, unless Leeds can strike a deal to get him back, Struijk would likely be first choice centre-back when he returns from injury. Photo: George Wood

4. CB: Ethan Ampadu
Naturally a centre midfielder but Leeds still have other good options in that position which might lead to Ampadu staying at centre-back, the position which he filled after Struijk became injured. Photo: Ed Sykes

5. LB: Junior Firpo
A pretty straightforward pick as first choice left back. Photo: George Wood

6. CM: Ilia Gruev
If Gray departs and Ampadu plays at centre-back then the centre midfield pretty much picks itself, at least until exciting youngster Charlie Crew begins pushing for a start. Photo: Michael Regan