Leeds United are set to rebuff an 'official offer' of €28m (£23.9m) for Jack Harrison from Premier League rivals Newcastle United.

The Lowdown: Harrison linked with summer exit

The Whites may have made some important summer signings, from Brenden Aaronson to Tyler Adams, but they have also lost two key men in Kalvin Phillips and Raphinha.

Another player who has been linked with a move away from Leeds is Harrison, with Newcastle emerging as potential suitors in recent weeks.

It looks as though the Magpies' interest isn't going away, with a new update suggesting they are ready to take the first major step towards a move.

The Latest: Newcastle interest increasing

According to TuttoMercatoWeb [via Sport Witness], Newcastle have 'formulated an official offer' for Harrison, who scored eight goals in the Premier League last season.

It is claimed that the Magpies are 'still a long way off' Leeds' €42million (£35.8m) valuation of the wide man, however, so they will have to up their offer for him.

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The Verdict: Another potential blow for Leeds

This is a worrying update from a Leeds perspective, with the idea of them losing yet another senior figure something that could be damaging ahead of the new season.

Granted, Harrison may not be considered as influential as Phillips and Raphinha by many, but Jesse Marsch has described him as a 'big' player for the Whites and his quality on the wing would be a loss.

Unless a mammoth offer arrives, it would be preferable to keep hold of the Englishman, whose tally of 50 goal contributions for Leeds (28 goals and 22 assists) speaks for itself.