Leeds United’s failure to achieve promotion will force some tough financial decisions on the powers that be inside Elland Road. 49ers Enterprises planned for a two-year stay in the Championship but have made no secret of the requirement to raise funds in a bid to remain compliant with profitability and sustainability rules (PSR).
While much of the attention has been on interest in the likes of Crysencio Summerville, Leeds will welcome back several loan players who could also offer a route to funds. Many of those exits were through release clauses but the club is not facing a similar scenario in the upcoming window and will retain a much greater degree of control over outgoing business.
With that in mind, and in the knowledge that price-tags can vary greatly depending on multiple factors, the YEP has taken a look at the current market value of those returning to West Yorkshire this summer. All values are courtesy of Transfermarkt.

1. Max Wober - £8.5m
Impressed at Borussia Monchengladbach, with both club and player thought to be keen on a permanent move. | Getty Images

2. Brenden Aaronson - £10.2m
Unlikely Leeds will be able to break even on the £25m youngster. | Getty Images

3. Jack Harrison - £15.3m
Everton may want to make the winger's loan permanent, given he played regularly when fit under Sean Dyche. | Getty Images

4. Rasmus Kristensen - £8.5m
Leeds would likely snap the hand off any team offering £8.5m, unlikely though it seems. Maybe a strong Euro 2024 campaign will help. | AFP via Getty Images

5. Marc Roca - £8.5m
Made no secret of his desire to stay in Spain. Been one of the better-performing loanees when fit. | Getty Images

6. Diego Llorente - £6.8m
Conflicting reports as to whether Roma have an option to buy or are in talks over a permanent move. Defender has performed well in Rome and looks likely to stay there. | Getty Images