United manager Simon Grayson says transfer speculation linking him with players is all "ifs, buts, and maybes" at this moment in time.

Grayson has been linked with a number of players in the media, most notably former Elland Road old boys Alan Smith and Jonathan Woodgate.

"There has been contact," confirmed the United manager. "Both players agents have other players as well so you speak about a lot of names and you have a conversation. They're both good players.

"Whether they're ex-Leeds or not there's a lot of good players out there and we are an attractive club to play for.

"You have to take into consideration the finances, the injuries, and the wages when you are recruiting any players and you hope to get the right ones whether that's the ones we've been linked with or others."

While Woodgate is available after being released by Tottenham, Smith has been told he can leave Newcastle despite having one more year remaining on his current contract.

"When you look at what Alan has done he has been a good player," said the boss.

"He's got passion, desire, and he is a Leeds lad and knows what it takes to play for this club.

"It's all ifs, buts, and maybes at this moment in time. We'll be looking into the situation with all our targets and trying to pin-point the best ones for the club next year."