Leeds have secured deals to bring in three new players ahead of the 2022-23 season, spending in the region of £45m to sign USA international midfielder Brenden Aaronson, Denmark international right-back Rasmus Kristensen and Spanish midfielder Marc Roca.
United are also looking to bring in another striker option ahead of a season that will start with a home clash against Wolves on Saturday, August 6.
The summer transfer window will close at 11pm on Thursday, September 1 and all eyes surround star Whites duo Kalvin Phillips and Raphinha on the potential outgoings front.
Champions Manchester City want to sign United's England international star Kalvin Phillips who is also attracting the interest of Paris Saint-Germain.
PSG contacted the Whites last Friday with an enquiry regarding the midfielder's availability and price.
Raphinha is a key summer target for Spanish giants Barcelona although the Camp Nou side may face competition from Arsenal to sign United's Brazilian international winger.
Tottenham Hotspur and Chelsea have also been credited with interest in the Whites winger but Leeds are yet to receive bids for either player.
As things stand, this is how we think a best Whites XI would currently look for Jesse Marsch's side.
1. GK - Illan Meslier
Meslier was the only Leeds player to start every single game in league and cup last term. Whether the Whites sign another option as competition and back-up remains to be seen but the 22-year-old Frenchman is clear first choice custodian.
2. RB - Rasmus Kristensen
Leeds have spent £10m to sign Denmark international defender Kristesnen from RB Salzburg and with Luke Ayling and Stuart Dallas both injured he will start the season as first choice right back and hope to stay there. Could play right wing back too. Picture by LUFC.
3. CB - Liam Cooper
Whites boss Marsch has plenty of options at centre-back but Cooper is United's captain and one who returned in fine form at the back end of last season following his spell out injured. At present, it's a case of who partners him.
4. CB - Diego Llorente
Marsch went with Spanish international defender Llorente alongside Cooper at the end of last season and that looks the call at present but with Robin Koch, Pascal Struijk, Ayling and young duo Charlie Cresswell and Leo Hjelde as other options.
5. LB - Junior Firpo
Leeds spent €15m to sign Firpo from Barcelona last summer in order to make the defender their new first choice left back and now is the time to really grasp that nettle more than ever with Stuart Dallas recovering from a femoral fracture. Hjelde is an option there too.
6. CM - Kalvin Phillips
Will he or won't he stay at the club amidst interest from Manchester City and now PSG too? If the Yorkshire Pirlo does stay then he of course starts in a holding midfield role. If he leaves, the England international star must be replaced.