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The midfielder is one of the hottest properties in the Championship after a stellar campaign.
With Leeds failing to gain promotion to the Premier League, they need to sell players to remain financially afloat.
Per The Mirror, Leeds need to quickly sell players to comply with the EFL’s PSR.
The 18-year-old played a total of 52 games last season, but most of those matches came at right back.
A midfielder by trade, Gray is a Leeds player through and through, as his dad Andy and grandfather Frank played for the Whites.