Sheffield United and Sheffield Wednesday's rivals confirm transfer as Leeds United left with '£190m problem'

Sheffield United and Sheffield Wednesday both have interesting summers ahead, with the Blades needing to overhaul their squad, while the Owls will want to strengthen to avoid any kind of relegation battle next season.

With Danny Rohl signed up to a new contract, Wednesday fans will be excited about next season, but Blades fans will want to see some of those much-needed changes to their squad before they can look to next season with true excitement. In the meantime, we have rounded up all the latest news surrounding the Steel City clubs.

Ayling deal confirmed

Former Leeds United star Luke Ayling has completed his move to Middlesbrough after a successful loan spell. The full-back was loaned out by Leeds during the January transfer window, and with his contract at Elland Road this summer, that was always going to prove a goodbye as far as he and Leeds were concerned.

He was a regular for Boro in the second half of the season, and he has now penned a permanent two-year deal to remain on Teesside. “We’re delighted that Luke is staying with us,” Boro manager Michael Carrick said of the deal. “After coming in on loan in January, he settled in very quickly and made a big impact, bringing his character and personality to the group. He knows what it takes to be a success in this league. The club has got under his skin and the supporters have really taken to him as well, so it’s great to have him on board permanently.”

Leeds faced with bill

Finance expert Kieran Maguire has claimed Leeds will have to settle a historic transfer fee bill before they can spend money on new players. He wrote last April: “Leeds owe other clubs a Jesus, Mary, Joseph and the wee donkey £190m in transfer fee instalments on player purchases but only due to receive £2m on player sales. Outstanding transfer fee creditors of £190m mean that Leeds will have to pay for old player acquisitions before they can spend this summer.”

Leeds have a number of players out on loan, most of which they will look to sell, and it will be a case of assessing the bill they have left after they sell the players they no longer want, and indeed can no longer afford to keep.

Biereth interest

Sheffield Wednesday have reignited their interest in highly-rated Arsenal youngster Mika Biereth as their summer plans begin to take shape, The Star understands.

The London-born Danish youth international was a January target for the Owls, who ultimately lost out to Austrian outfit Sturm Graz - his planned season-long loan with Motherwell was cut short by the Gunners as they sought to offer the striker a different experience. It is understood that Wednesday had at one stage had confidence they would claim the January signing of Biereth.

A very successful stint in Austria only appears to have strengthened the Owls’ interest in the Arsenal prospect, who scored nine times and claimed four assists in his 22 appearances for Sturm Graz. A run of three goals in four matches in the Europa Conference League proved a highlight alongside their post-season run to the Austrian Bundesliga Championship. Biereth also won the Austrian Cup in his time there.

Biereth started every game for the Austrian side and with the prospect of Champions League football to contend with, it is understood they will once again seek to bring him back on loan for next season in competition with Wednesday and a host of other clubs in the UK and in Europe.