Alex McLeish has tipped Marcelo Bielsa to have a significant transfer war chest after Leeds United published their accounts.

The former Scotland boss, speaking exclusively to Football Insider, insisted the Whites were a “very attractive proposition” to new investors.

In a detailed study of the Whites’ recent accountsFootball Insider revealed the Yorkshire giants have £32million in the bank, despite posting a pre-tax loss of £62.4million.

As well as a £23million investment from 49ers Enterprises, Leeds have also negotiated a £43million loan to ensure the club remain in the black.

As such, the Whites will have funds to spend in the summer transfer window.

However, McLeish suggested the prospective return of fans to Elland Road would lead to more endorsements.

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As such, he touted an even bigger budget for Bielsa.

Asked if the accounts bode well for Leeds’ transfer plans, McLeish told Football Insider: “Yeah. If we get the green light for crowds to come back, Leeds are going into the new season with not only that money in the bank but the endorsements they’ll get going forward. 

“The fact that they have now consolidated themselves in the Premier League in their first season will make them a very, very attractive proposition. That’s not only players but also institutions. 

I know they’re already obviously in with the Americans (San Francisco 49ers).” 

Leeds broke their transfer record to sign Rodrigo last summer, while international stars Diego Llorente and Robin Koch also joined.

They also invested on youth talent such as Joe Gelhardt and Sam Greenwood.

In other news, Leeds United are set for a £4m saving as senior star to be told to find new club.