Beckford and Delph are United's top assets

Leeds United manager Simon Grayson says he would be "foolish" not to expect teams to bid for star players Jermaine Beckford and Fabian Delph.

The pair have been linked with moves away from Elland Road but the club say they have not received bids for either.

"We have targets in mind for a number of our players if they do get sold," Grayson told BBC Radio Leeds.

"We are prepared if anything happens with certain players so that we are ready to make a move to replace them."

Beckford, 25, has one year left on his contract at Elland Road and was transfer-listed after failing to agree a new deal.

Delph, 19, has signed until 2012, but has attracted the attention of a number of Premier League sides.

Grayson revealed: "I'd be foolish not to expect it to happen. But I'd be delighted if it didn't happen. You just never know what's around the corner for players like Jermaine and Fab.

"We could have bids for other players as well because some of our other players did well last year and caught the eye.

"It could happen at any club. We could offer money for players at other clubs, which other clubs weren't expecting. It's just football. I'm prepared for it to happen and I'm prepared for it not to happen."

Meanwhile Leeds have issued an unequivocal statement denying any interest in French midfielder Guillaume Boronad, despite reports in France linking him with a move to Elland Road.

The statement read: "Leeds United can confirm that, despite reports in France and claims suggesting otherwise, the club has not signed French player Guillaume Boronad.

"The club has not had any contact with the player, is unaware of who the player is, and we can categorically confirm that he has not been offered, or signed, a contract with Leeds United."

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