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.
13. Sub: Rasmus Kristensen
It's hard to know what will happen with Kristensen after last season's loan spell at Roma but he would surely at the very least make the matchday squad should he return and possibly even emerge as a first choice right back. Jamie Shackleton is the other obvious alternative if he stays. Photo: LISELOTTE SABROE
14. Sub: Max Wober
In a similar boat to Kristensen after last season's loan escape to Borussia Monchengladbach but Leeds won't exactly be awash with centre-backs if Cresswell departs and there would be a case to suggest that Austrian international Wober could even come back into the XI. Photo: Christian Hofer
15. Sub: Liam Cooper
Another for whom the future is unclear, the captain's deal having expired but the skipper in talks over a contract extension. Photo: Alex Burstow
16. Sub: Charlie Crew
The clear emerging talented youngster who would effectively take a big leap up the ladder if Gray departs given that they play in the same position. Photo: Fran Santiago
17. Sub: Willy Gnonto
A close call between Gnonto and James if Gnonto stays. Photo: Ed Sykes
18. Sub: Brenden Aaronson
No surprise if Aaronson returns to be a regular starter but attacking midfielders or wingers are not something Leeds are not currently short of. Photo: Luciano Lima