First Leeds United summer transfer sale set to be completed with key PSR implications

A first sale of the summer is expected at Leeds United in the coming days. Talks with Real Betis have progressed in the past 24 hours and Marc Roca is now set to seal a permanent switch.

The 27-year-old spent last season on loan with the Seville outfit in La Liga and was among the most-used players by Manuel Pellegrini. Reports throughout the year from Spain had suggested Betis would look to retain Roca beyond the end of the loan spell.

Media coverage around the move in Spain has suggested Roca is one of the Leeds players with a loan clause active once again this summer. However, the two clubs have been in discussions and a permanent switch looks likely before the end of this week.

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United will keep the fee undisclosed, but LeedsLive understands they are happy it will not be marked down as a loss in their profitability and sustainability (PSR) calculations. The removal of Roca’s significant wages from the books have also encouraged the Elland Road hierarchy this is a good move for United.

Spanish reports have only indicated the fee will come in at less than the €12m purchase option agreed last summer. Roca arrived for around £10m in 2022 and signed a four-year contract, meaning his 2024 value on the Leeds books is around £5m.

Leeds will need to recoup around £5m to ensure Roca’s exit will not harm their PSR picture. While Roca is set to be the first sale of the summer, Luke Ayling has already agreed a contract with Middlesbrough when his deal expires, plus Ian Poveda and Lewis Bate will be released at the end of this month too.