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.

19. Sub: Joel Piroe
The clear chief alternative to Bamford upfront unless Joseph is finally unleashed. Photo: Alex Pantling

20. Sub: Mateo Joseph
Stacked with potential but clearly already a huge talent and calls for him to start even now are understandable. Joe Gelhardt is the other main forward option. Photo: Alex Pantling

