Healy has been in great form for his country

The 25-year-old is out of contract at the end of the season and Leeds are keen to bolster their strikeforce ahead of their game with Preston on Saturday.

But Preston chairman Derek Shaw said: "We had a laughable offer of �100,000 from Leeds on Thursday we turned down.

"We won't be jumping into any offer of that size because we think it's totally unacceptable, a laughable offer."

Shaw added: "We've talked all along about not wanting to lose David but like everything else we now have to prepare for the game on Saturday.

"I'm sure Heals will come back full of confidence and in a very buoyant mood after his wonderful goal for Northern Ireland on Wednesday."

United manager Kevin Blackwell watched from the stands as Healy scored for his country in their 3-3 draw with Austria in Belfast.

Healy, a �1.5m signing from Manchester United in 2001, recently rejected the offer of a new deal at the club.

Leeds sell training ground

And Leeds, who have just sold their training ground, have made �100,000 available for Blackwell to make a bid.