The Whites could take a leaf out of recently-promoted Burnley’s relegation playbook by starting afresh with a squad eager to represent Leeds and restore their top flight status.
Coming down from the Premier League, United will be in receipt of parachute payments – 55 per cent (£44.5m) of equal share broadcast revenue in the first year after relegation – which despite losing out on the full amount, will still offer Leeds a financial advantage over their divisional rivals in 2023/24.
Consequently, Leeds will be able to offer comparably more lucrative deals to potential transfer targets than the majority of the second tier.
As such, here are seven players from the Football League Leeds could try to lure to Elland Road with the considerable pull of representing an historic club and fanbase, in addition to a more competitive pay offering than fellow EFL clubs.
1. Gustavo Hamer: Coventry City
One of the Championship's standout players last season with nine goals and ten assists for play-off finalists Coventry. The Brazilian-born midfielder is a dynamic, box-to-box No. 8 and Leeds are certainly in need of that sort of player this summer. In addition to the stylistic fit, 25-year-old Hamer is also out of contract at the Ricoh Arena in 12 months, meaning Coventry are running out of time to extract market value for one of their star players. (Photo by Stu Forster/Getty Images) Photo: Stu Forster
2. Ryan Manning: Swansea City
Alongside Hamer as one of the division's most creative players during 2022/23, Swansea left-back Ryan Manning (R) racked up ten league assists in the Championship last term, six of which came from crosses. It is a position which has consistently been a problem for Leeds and with Manning out of contract in a matter of weeks, Leeds will face a battle for his signature, should they declare their interest, but should certainly be in for the Irish international. (Photo by Dan Istitene/Getty Images) Photo: Dan Istitene
3. Eiran Cashin: Derby County
Derby County's financial struggles have been well-documented in recent seasons and remaining in the third tier for another year will have done few favours for the Midlands club. Ireland Under-21 international Cashin emerged as a stable and reliable central defender for the Rams last season, but his current deal expires in June 2024. If Derby are looking to cash in on one of their prized assets before it's too late, Cashin could be jettisoned. Leeds are well-stocked at centre-back but this summer could feasibly lose Diego Llorente, Robin Koch, Max Wober and Pascal Struijk therefore it would be prudent to be proactive in recruiting replacements. (Photo by Malcolm Couzens/Getty Images) Photo: Malcolm Couzens
4. Zian Flemming: Millwall
24-year-old Zian Flemming joined Millwall last summer from Dutch side Fortuna Sittard on a reported three-year deal, scoring 15 goals in his first season of English football. A physical attacking midfielder, it is unknown whether Leeds' new manager - whoever that may be - will operate with a No. 10 that can hold up play and retain possession in the final third, but last season in the Championship there were few better than Flemming, just ask Charlie Cresswell. (Photo by Alex Davidson/Getty Images) Photo: Alex Davidson
5. Cameron Pring: Bristol City
If Leeds are beaten to Ryan Manning's signature by a fellow promotion rival or Premier League club, then Cameron Pring would not be a bad alternative to challenge the likes of returning loanee Leo Hjelde at left-back. The Bristol City defender registered six assists from the left-hand side of defence last year and would add depth to a position where Leeds are likely to lose Junior Firpo. (Photo by Catherine Ivill/Getty Images) Photo: Catherine Ivill
6. Hayden Hackney: Middlesbrough
Another central midfield suggestion and therefore a position Leeds need to supplement in the window. Middlesbrough midfielder Hayden Hackney emerged under Michael Carrick last season and has quickly become a favourite at the Riverside Stadium. It would be a short hop over to Elland Road if Leeds could guarantee first-team importance and promotion at the first time of asking, but Boro are expected to dig their heels in for the 20-year-old this summer. Would be a difficult one to do given he extended his contract seven months ago. (Photo by Stu Forster/Getty Images) Photo: Stu Forster