Leeds want to sign Ben Gibson to replace Pontus Jansson this summer, after the Swedish defender was sold to Brentford earlier this week.
Marcelo Bielsa was close to getting the Yorkshire club promoted last season, for the first time in 15 years, but hasn't been able to add any permanent signings to his squad since being beaten by Derby County in the play-off semi-finals in May.
Jansson's sale to Championship rivals Brentford - who have also added midfielder Christian Nörgaard goalkeeper David Raya from Fiorentina and Blackburn respectively - will necessitate Leeds' first splash of the summer into the transfer pool.
The player they want to replace Jansson is Burnley defender Gibson, whose first season at Turf Moor was an unmitigated disaster on a personal level. He played just one Premier League game all season after a club-record £15m move, but was subbed off around the hour mark after being part of a defence which leaked three goals in the first 25 minutes against Everton.
One of the reasons for Leeds' lack of incoming players is a concern over their Financial Fair Play position. Patrick Bamford's arrival for an initial £7m and the signing of Barry Douglas last summer pushed up both the club's transfer outgoings, and their wage budget.
There'd be no concerns had they managed to secure promotion last season. Instead, they will spend another season in the Championship, with Kemar Roofe and/or Kalvin Phillips in danger of being shown the door to raise some cash and cut costs.
Roofe in particular is a target for Rangers if Alfredo Morelos leaves this summer, and featured less and less for Bielsa as last season progressed – scoring just twice (in two games against Derby, coincidentally) in all of 2019.
Gibson's potential arrival shouldn't depend on Roofe or Phillips being sold though, with the fee for Jansson's departure (up to £5.5m) helping to grease the wheels for the former Middlesbrough man's arrival.