Reid is keeping quiet on any speculation though and will not officially comment on any player, preferring to do his transfer work out of the media spotlight.
It’s no secret, however, that the United boss wants the Sheffield United duo to lead his Elland Road revolution and has been keeping tabs on both men since replacing Terry Venables late last season.
But he will only be ready to make a move once he has raised funds by clearing-out the dead wood from his under-performing squad.
Midfielder Brown hit the headlines last season and became a rumoured target for a number of Premiership clubs, scoring 22 goals. He was a key part of the Blades FA Cup and League Cup run that saw them reach the semi-finals of both competitions, plus the First Division play-off final against Wolves.
The Bramall Lane club though are in danger of losing the 26-year-old former Manchester City player as he has just one year left on his contract and is understood to be unwilling to sign a new deal as he wants to play top-flight football.
Phil Jagielka, 21 on Sunday, was another who caught the eye as Neil Warnock's side continued to upset the odds in the League and FA Cup last season, including of course his magnificent late strike against The Whites in the League Cup.
Capped twice this summer by the England Under-21 side, the versatile defender, effective at both centre-half or at right-back, would be harder to prise away from Bramall Lane as he’s still contracted until 2005.
However, United hope the prospect of linking-up with former Bramall Lane assistant manager Kevin Blackwell, now head coach under Reid, will prove an attractive proposition.
Sheffield United vice-chairman Terry Robinson reacted to the press speculation by categorically stating that they were not for sale.
Robinson told the club's official website: "Whether Leeds are looking to offload players or not, we are sticking to what we stated in the close season and the players will be staying at Sheffield United.
"We have had no contact or discussions with Leeds and any approach will be rebuffed.
"We are sticking to the strategy we have preached all summer as we prepare to make another challenge for promotion."