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."

United manager Simon Grayson has moved to clarify that the decision to accept an offer from Leicester City goalkeeper Kasper Schmeichelis purely a footballing decision in an area he is keen to strengthen.

The club confirmed on Monday that an offer had been accepted from the Foxes, giving Schmeichel the opportunity to link up with his former Man City boss Sven Goran Eriksson at the Walkers Stadium.

"It's been something we've been looking at in that I'm trying to improve the back four or five of last year, and when you concede the number of goals that we did, it's obviously an area where one or two players are vulnerable and we need to change it around slightly," Grayson told Yorkshire Radio.

"I'm always looking to improve. Nobody's position is safe because I'm looking to do better than last year, and that's the line I'm going down.You have to do that.

"There's good options for goalkeepers and defenders out there so this was a footballing decision first and foremost, but obviously in this day and age with the Bosman ruling it quickens decisions up for you. We'll see where it goes.

"When Kasper goes we have other alternatives that will make us better and keep progressing us. Those are the decisions you make at times and that's decision we've taken at this moment in time.

"I have spoken to him to explain my decision. If no bid had come, it wouldn't have changed the position that we were looking for another goalkeeper and it would be highlighted even more. It's always an area I've been looking to strengthen. We have to make ourselves better and that's why you to make some difficult decisions at times."

The United manager has been consistently linked with goalkeepers since April, and he says he is close to completing one deal.

"We've been linked with many players in different positions," he said.

"A week or so ago, before all this with Kasper, we agreed a deal, subject to a medical, with a goalkeeper who will come in, but we will be looking for another as well."

Leeds United have signed Republic of Ireland youth international goalkeeper Eric Grimes.

The 16-year-old, who has represented the Cork district at youth level, joins from Ringmahon Rangers and will up take his place on the club's scholarship scheme later this summer.

He is highly-rated and has played for his country at levels up to under-16.

United manager Simon Grayson said: "Eric is good player with good potential and he is definitely one for the future.

"This is an area we needed to strengthen in the younger age groups and Eric has a great opportunity to develop within the club's Academy system."

Eric is the first goalkeeping arrival with the summer with manager Simon Grayson having already confirmed that he has agreed a deal with one senior goalkeeper, and plans to bring in another.

Leeds United have completed the signing of goalkeeper Paul Rachubka on a two-year-contract.

The 30-year-old, a former England youth international, joins from Blackpool where he made 127 appearances and won two promotions after being signed by Simon Graysonduring his time as manager at Bloomfield Road.

Paul's career started at Manchester United and included spells at Charlton and Huddersfield. In total he has made almost over 250 career appearances.

Paul was Blackpool's Player of the Year in 2007/08 and played a key role in the club's rise to the Premier League. He made three appearances last term after missing the start of the campaign due to injury.

The United manager said: "This was a deal we had put in place last week and I'm delighted to conclude it today, and I look forward to working with him again.

"I worked with Paul at Blackpool, I have known him for a few years and know all about him. He's a good, experienced goalkeeper to bring in to challenge within the squad."

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Leeds United have completed the signing of former Portsmouth midfielder Michael Brown.

The 34-year-old, who was out of contract on the south coast, completed the formalities of his switch to Leeds in Scotland on Monday afternoon before joining up with his new team-mates for training at their Glasgow base.

The Hartlepool-born midfield man, who was attracting interest from a number of clubs, has signed a one-year deal with a further year's option built-in.

He brings a wealth of experience to the ranks, having played much of his recent football in the Premier League with Portsmouth, Wigan, Fulham, and Tottenham Hotspur.

He has 524 appearances to his name since starting his career at Manchester City, and he made almost 200 appearances for Sheffield United during a successful spell that led to him being snapped up by Spurs.

United manager Simon Grayson said: "We're delighted to finalise things with Michael. He is a player that I have long been interested in and I'm glad we've been able to sort things out for him to come here.

"He has experience and know-how, and he has played at the highest level. He fits the bill in terms of the quality of player I was looking to bring in and he will be a great addition to the squad.

"He met up with the lads when we arrived in Scotland and we've been able to conclude things quickly so he can start training with us here."

The midfielder, who follows goalkeeper Paul Rachubka as the club's second summer signing, could make his Leeds debut in Wednesday's friendly at Falkirk.

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