Leeds United have a busy summer ahead of them regardless of whether they win promotion.
The Whites are set to commence their Championship play-off campaign on Sunday with the first of a two legged semi-final against Norwich City.
The play-offs effectively represent a second chance of an immediate return to the Premier League having blown the opportunity of finishing in the top two with four defeats in their last six.
Leeds will have to make Championship history if they are to win the play-offs and doing so would setup a far more exciting summer, as more focus would be on who comes in, as opposed to who goes out.
On the other hand, 49ers Enterprises have already acknowledged they would have to make key sales if they do not make it to the Premier League, in order to comply with PSR rules and offset some of that £190 million in unpaid transfer instalments.
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Leeds optimistic Jack Harrison, Diego Llorente, Marc Roca and Max Wober can be sold permanently
One area of focus for Leeds in the upcoming transfer window irrespective of the division they are in is the future of the remaining loanees.
In the wake of relegation 12 months ago, Leeds lost eight first team players temporarily last summer and only Luis Sinisterra and Robin Koch have sealed permanent deals so far.
Daniel Farke is said to have no intention of welcoming any of them back and now according to the Daily Telegraph, there is optimism at Leeds at least four of them can be sold permanently.
There is belief from the 49ers that Jack Harrison, Marc Roca, Max Wober and Diego Llorente have all done enough to be moved on without the need for another loan move.
Harrison has been at Everton, Roca back in Spain at Real Betis, Wober at Borussia Monchengladbach and Llorente in his second loan spell at AS Roma. Whether those are the clubs that sign him, remains to be seen.
The report states that if this was to happen with Leeds still in the Championship, it would considerably ease the financial pain of not being promoted.
With that said, it is not likely to stop interest in the likes of Crysencio Summerville, Willy Gnonto and Archie Gray, who look like the most saleable assets of the current squad.
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Aaronson and Kristensen seemingly face more uncertain futures
With Sinisterra and Koch gone, and Leeds hopeful of those four aforementioned players following them, it would seem Brenden Aaronson and Rasmus Kristensen are the two who face uncertain futures.
Aaronson has spent the season at Union Berlin and with just two goals and one assist, has not enjoyed an overly productive season. He has improved lately, though.
If he was to be sold, there are reports it would have to be for a significant £15 million loss on the £25 million they paid for him.
Kristensen, meanwhile, looks set to return from Roma at the end of the season and there have been no suggestions so far he has any interest.
Leeds need to do all they can to ensure he is moved on one way or another as he is simply not good enough.
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