Leeds hold out over Smith
Leeds insist talks are ongoing with Manchester United over Alan Smith´s transfer.
The Yorkshire club said their Old Trafford rivals had yet to meet their valuation of Smith, said to be £10m.
" Alan has still not been sold whatever anyone else has said," Leeds chairman Gerald Krasner told the club´s website.
Leeds are due to hold further talks with United in the next few days to try to reach an agreement over the fee for the 23-year-old.
Everton made a £7m bid for Smith after United had offers of £3.5m and £5.5m turned down by Leeds, while Newcastle and Middlesbrough are also thought to be interested.
But Smith is thought to want a move to United, with the prospect of Champions League football to look forward to.
Sir Alex Ferguson already has Ruud van Nistelrooy and Louis Saha as first-choice strikers with the likes of Ole Gunnar Solskjaer and David Bellion capable of operating up front.
Smith would give United´s manager more options in that department, with the bonus that he can also play in midfield.