Accountants order Leeds to sell

Goalkeeper Paul Robinson looks like he will be the first player to leave Leeds United after accountants told the English Premiership club to put the 'For Sale' notice up.

Ernst and Young have been called in to advise the club on its financial crisis. Leeds have already sold 50 million pounds (75 million dollars) worth of talent this season but further departures are inevitable with the club still facing debts of 79 million pounds.

Australian strikers Mark Viduka and Harry Kewell will also attract interest, but Robinson could be next to go.

The 23-year-old has forced his way into the England squad this season and is reported to be on United manager Alex Ferguson's wish-list.

Leeds have yet to receive a formal offer but the London Evening Standard reported Wednesday that Robinson fancied a move across the Pennines to Manchester.

That would allow him to stay close to his family and girlfriend, a primary school teacher, who he lives with in York.

United are also better placed to pay Robinson's 5 million pound fee. With several players set to leave, the money will not be an issue.

Robinson can increase United's interest in him by keeping a clean sheet at Arsenal on Saturday to allow Manchester to claim the Premiership title if they beat Charlton.