Leeds are set for a clear out in a bid to cut the £38m wage bill ahead of their Dvision One campaign next season and are hoping to cash in on their big earners.
Alan Smith is already being linked with a host of big clubs. Mark Viduka is a target for Middlesbrough and Manchester United. Spurs are expected to return with a new bid for keeper Paul Robinson, while there are rumours that Celtic could make a move for Gary Kelly.
James Milner and skipper Dominic Matteo are also in demand, but the Yorkshire Evening Post says that Leeds are desperate to keep hold of both players, viewing them as key men in the re-building programme.
Managing director David Richmond said today: "Now we are relegated we need to discuss and review our position.
"The agent (Phillip Morrison) will be presenting a report to me which I will then present to the board for discussion and it's down to us to talk about what strategy to adopt.
"This will give us a good indication of who is interested in who. It doesn't mean players will be sold tomorrow, what it means is that we are prepared and have a greater understanding of what market place we are dealing in."