Deal 80% Done: Leeds United Set to Cash In as Everton Push for Jack Harrison Return

Leeds United Eye Profit as Everton Circle Jack Harrison in Transfer Tug-of-War

Leeds United could be poised to make a tidy profit on Jack Harrison this summer, as Everton express renewed interest in the winger despite a poor loan return last season. The 28-year-old is back at Elland Road following a second loan spell with the Toffees, but his return hasn’t exactly thrilled the Leeds fanbase—or, seemingly, head coach Daniel Farke.

Harrison, who managed just a single goal involvement during his most recent stint at Goodison Park, faces an uncertain future in West Yorkshire. Sources close to the club suggest Leeds are keen to offload the player, while Everton are reportedly hoping to secure him on a free transfer—an unlikely scenario due to the Whites’ Profit and Sustainability Regulations (PSR) considerations.

However, Leeds’ American owners, the 49ers Enterprises, may have found a clever way to turn the situation to their advantage.

According to Inside Elland Road journalist Graham Smyth, “Any fee ‘upwards of around £3m’ would now count as profit,” due to the amortisation of Harrison’s £11 million fee since his permanent arrival in 2021. That financial manoeuvre has opened the door for a PSR-boosting sale, should a suitable offer arrive.

“It’s a win-win,” Smyth explains. “Harrison’s sale helps PSR, but also keeping him adds a player who’s experienced in the top flight.”

Despite Leeds’ willingness to cash in, potential buyers have so far remained quiet—likely due to Harrison’s substantial wages and underwhelming form last season. Everton remain the most serious suitors, but there’s scepticism over their willingness to pay a fee for a player they had on loan twice, with mixed results.

Yet Harrison has remained professional throughout pre-season, continuing to train with the squad despite being left out of the Whites’ upcoming friendly against Manchester United. His omission from key pre-season fixtures appears to reflect Farke’s position on his role moving forward.

Still, there remains a dilemma. Leeds must weigh the benefits of a modest financial gain against the risk of retaining a player the manager doesn’t want and few others appear willing to buy.

Harrison’s past performances in a Leeds shirt, particularly during the club’s Premier League spell, had earned him admiration for his pace and attacking flair. But his desire to stay in the top flight following Leeds’ relegation in 2023 led to back-to-back loan moves that have since tarnished his reputation with some fans.

Despite the complexities surrounding his contract and fitness, the reality is that Leeds now sit in a position where any incoming bid—no matter how small—could register as a financial gain. But unless Everton or another club step forward with a concrete offer, the 28-year-old’s situation risks dragging into the final weeks of the window.

And with Farke seemingly moving on without him, it’s clear: Leeds United are ready to sell—now it’s up to someone to buy.