At the end of the summer window, Robbie Evans said Leeds had maxed out their PSR position. Any new signings would see Leeds go over the line, but some sales would give the Whites more room.
Leeds tried to sign Harry Wilson and Facundo Buonanotte in the final days of the summer window, so there was a clear willingness to go above the line. The PSR deadline is June 30, meaning there is time.
Leeds were willing to take a chance and go beyond the line in the summer. Whether they are willing to do so in January, when there is less time to recover the situation, is unclear. Reports say Leeds want signings.
Remaining in the red on June 30 would see Leeds in danger of a points deduction. It means that if Leeds do want to do business in January, then they must consider sales, and below are four possible departures.

Four players Leeds United could sell in January transfer window
Illan Meslier
The one Leeds will be actively looking to sell is French goalkeeper Illan Meslier. Now third choice, Meslier is out of contract next summer, and it is considered a surprise that he did not leave Leeds last summer.
If Leeds don’t sell Meslier in January, he will leave on a free next summer. Since the window closed, Inter Milan were linked, while Anderlecht could attempt a move. Any sale would be a profit in terms of PSR.
Having joined for £5m on a three-year deal, amortisation is no longer a concern regarding Meslier. He signed a five-year deal in 2021. If Leeds get a couple of million in for him, it would be smart business.
Sam Chambers
The three youngsters involved with the senior side are Sam Chambers, Harry Gray and Rhys Chadwick. There is a genuine belief that Gray could play this season, and that means Leeds won’t consider a loan.

Chadwick is yet to make his first-team debut and might be better advised to remain at Thorp Arch, to continue to show Daniel Farke what he is capable of. Chambers sits in the middle of Gray and Chadwick.
Chambers made his first-team debut and even started an FA Cup game last season. But this season, the Scottish winger has no chance of adding to it. A loan, or a permanent move, should be considered.
Joel Piroe
Bought from Swansea in a deal that could reach £16m in 2023, Piroe has done a job at Leeds. He won the Championship Golden Boot last season with 19 goals and is highly rated in England’s second division.
But now third choice and failing to start for Leeds since the 5-0 loss to Arsenal, Piroe could well consider a move. LeedsUnited.News insider Graeme Bailey says Piroe’s agents will be exploring a move in January.
Leeds won’t want to lose attacking reinforcements, but it would open up a path for Gray. Two and a half years into a four-year deal, a £6m fee in January would see Leeds break even in terms of amortisation.
Sebastiaan Bornauw
When Bornauw signed from Wolfsburg, the big centre-back might have harboured optimistic dreams of getting enough game time to convince Belgium of a World Cup call-up. Bornauw has four Belgium caps.

But he has failed to play a single minute in the Premier League, and his next realistic outing for Leeds, as the club’s fourth-choice centre-back, is the third round of The FA Cup in January. It’s not worked out.
Farke won’t want to lose Bornauw, but Belgian media describe Bornauw’s move to Leeds as a ‘nightmare’. If Leeds receive a similar fee to the one they paid for him in the summer, then Bornauw may seek a move.
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