Stefan Borson examines Aston Villa's SCR situation with Rafael Leao deal 'still possible'

Aston Villa's "aggressive" spending, including a move for Rafael Leao, will see Unai Emery's side constrained by Squad Cost Ratio (SCR) rules.

That is according to former Manchester City financial adviser Stefan Borson, who exclusively told Football Insider that Villa's previous sales are the only reason for the club being able to afford such transfers.

Leao has been the subject of huge transfer interest, especially from Turkey, with Galatasaray offering a total packed of £44million to AC Milan.

The 27-year-old does not appear to be keen on a move to Rams Park, which could suggest that Premier League football is enough to convince him.

A deal for the Villans would not come cheap, however, and the club's finances are once again being highlighted as a potential hurdle this summer.

This comes after big-money exits for Ezri Konsa, Ollie Watkins, Youri Tielemans and Morgan Rogers, having also reinvested a lot of that money already.

Rafael Leao to Aston Villa not completely ruled out

Speaking exclusively to Football Insider, Borson explained why a deal for Leao is still possibly, but also why it may not make the most financial sense.

"It's a very fluid situation and it changes. I think it's changed this week, really, in terms of Villa's spending," he said.

"And Leao, I think, is still a possibility. If you look at the press, they are suggesting that the Galatasaray offer is not that attractive to the player, despite it being huge money.

"And Villa are still interested. So, I wouldn't be surprised if they sign Leao. Leon Goretzka has signed this week on big wages.

"I think they are spending very aggressively and they're creating a situation for themselves again. The way the profit is accounted for is not the same as it used to be accounted for within PSR.

"It's spread over the three years as an average. And so I do think they'll be strained on SCR. They must feel that they're comfortable on their settlement agreement with UEFA.

"It's not completely clear how that's the case, but clearly if you sell huge amounts of players under the football learnings test, that's definitely going to help."

Who else could Unai Emery add to his squad?

The Villans have only played one Premier League game so far, but it's easy to see that Unai Emery's squad desperately needs new signings.

Emi Martinez also appears likely to leave Villa Park in the coming days, but that should not be a concern after the deal for goalkeeper Zion Suzuki.

West Ham United's Jean-Clair Todibo is also on the club's radar, but supporters are far from happy with him as Konsa's replacement.

While Watkins' departure to Saudi Arabia has not yet been confirmed, it is only a matter of time before he and Tammy Abraham find new clubs.