The Football League have recently published the agents fees committed to by the club for the 2009/10 season.

Leeds United were the third highest spenders in League One (committing a total of £335,723 in the 12-month period).

READ THE FULL FOOTBALL LEAGUE REPORT HERE

Chief Executive Shaun Harvey said: "The report constructed by The Football League under their guidelines includes payments that are to be made in the future and payments that are being made by the club to players agents on behalf of the player. This payment is a taxable benefit on the player and in many ways could be viewed as part of their overall remuneration package rather than a club payment to an agent.

"In our case less than £100,000 of the £335,723 was paid to agents acting on the club's behalf and of course, the player needs to remain in our employment for the full period of his contract for the full amount committed to be due. No adjustment in future reports would be made to reflect a player's departure."