The Elland Road team do have several young players that top clubs want to sign.
The likes of Wilfried Gnonto and Crysencio Summerville are targets for top sides in England and Europe.
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Per The Mail, both Chelsea and Liverpool are targeting young winger Summerville.
The source adds that Leeds will have to raise around 100 million in player sales.
They are not in a great position financially and will risk points penalties if they do not comply with regulations.