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.
8. LW: Crysencio Summerville
Quite whether Leeds are able to hold on to last season's Championship player of the year remains to be seen but a sale of Gray for big bucks would obviously help from a PSR perspective. The first name on the team sheet if he stays. Photo: Ed Sykes
9. RW: Dan James
A real puzzler given that Brenden Aaronson is definitely returning to be part of the first team squad after last season's loan exit and the fact that Willy Gnonto's future is also unclear. But James might just about edge it given his goal contributions last season and the impressive manner with which he ended the campaign. Photo: George Wood
10. ACM: Georginio Rutter
The record signing is an easy pick in the no 10 role on the basis that Leeds can keep hold of him and it would make little sense to sell him for a loss. Photo: Ed Sykes
11. ST: Patrick Bamford
A three-way shoot out between Bamford, Joel Piroe and youngster Mateo Joseph who looks the likely long term heir but Bamford's experience might just give him the nod. Photo: Matt McNulty
12. Sub: Karl Darlow
The clear backup keeper though not forgetting Kristoffer Klaesson too. Photo: David Rogers