Leeds United will already be working on at least four new signings ahead of the summer, according to Noel Whelan.
The former Leeds striker, speaking exclusively to Football Insider, suggested the Whites need a new left-back, striker, midfielder and goalkeeper.
As quoted by Leeds Live last week, Marcelo Bielsa claimed he could not make a decision on new signings before the season was over.
Leeds may have to look to replacing players as well as adding depth to their squad this summer.
Football Insider revealed earlier this month the Whites are plotting to offload backup goalkeeper Kiko Casilla for nothing.
This site also broke the news that left-back Ezgjan Alioski has agreed a pre-contract deal to join Turkish giants Galatasaray.
He is expected to be joined through the exit door by fellow full-back Barry Douglas, who is also out of contract this summer.
As such, Whelan insisted Leeds would already be working on at least four new additions despite Bielsa’s comments.
Whelan told Football Insider assistant editor Russell Edge: “No club in the Premier League now or Championship is not preparing for next season.
“If they’re not working on a list of players in areas that they need or players that they would like or may be available, then there’s something wrong.
“Preparation, for me, usually starts around about end of January, February time, when you’re looking at someone for next season.
“Even with Covid, I don’t think that will have stopped. We know where they need players. They need players in central midfield, they need another striker, they need a natural left wing-back. There’s three straight away.
“Will they need another keeper if Kiko Casilla leaves? Absolutely. There’s four players straight away that they’ll be thinking about.”
Bielsa told Leeds Live: “When a season hasn’t finished, the arguments to establish modifications in a team, we haven’t managed to gather all the arguments in its fullness, in its totality.
“Every game has surprises. It is always best to let the campaign finish to gather all the arguments to make the decisions.”