On the back of losing last season's Championship playoff final, Daniel Farke was aware that his club would need to cash in on a number of players to comply with the EFL's financial regulations.
Archie Gray, Glen Kamara, Crysencio Summerville and Georginio Rutter are among the players to have departed Elland Road, that quartet alone generating well in excess of £100m.
Although the likes of Joe Rothwell and Largie Ramazani have been signed as replacements in midfield and the final third respectively, the Yorkshire giants have funds to spend before the end of the summer transfer window.
At least one more attack-minded player, likely more when loans are considered, are expected to arrive over the coming days as Farke looks to build a squad capable of winning the Championship title.
Leeds make move for Hamer
According to the Daily Mail, Leeds have made an approach for Sheffield United star Gustavo Hamer.
However, the report indicates that the Blades have decided to turn down a £13m offer for a player who remains key to Chris Wilder's plans at Bramall Lane.
The 27-year-old has already chipped in with two goals and one assist from his first three starts of the new campaign as Sheffield United adapt back to life in the second tier.
In his first season at the club, Hamer contributed four goals and six assists from 36 appearances in a Premier League relegation campaign, one of few positive takes from a dismal 2023-24.
Eleven goals and 10 assists had come from the previous year with Coventry City, further highlighting that Hamer deserves to be regarded as one of the star players in this year's Championship.
Will Sheffield United retain firm stance?
Although a range of players have left Sheffield United since relegation, either for cash or as free agents, Wilder can be satisfied with the current talent at his disposal.
There have been 10 additions that have strengthened the senior ranks, and it would come as a surprise if more do not follow over the coming days.
That said, Hamer is arguably Sheffield United's key man and someone who cost £15m just 12 months ago. Leeds will seemingly need to bid in excess of that to have a bid accepted.
Furthermore, Wilder will be against directly strengthening a rival, both in terms of location and promotion, unless a suitable alternative is lined up.