Leeds United could be preparing to sell Australian stars Mark Viduka and Harry Kewell as the ailing soccer club attempts to bounce back from a poor start to the season.

Newspaper reports suggest new Leeds manager Terry Venables is set to launch a January sale so he can bring in fresh blood - and that could mean sacrificing his former Socceroo charges.

With Leeds STG77 million ($A218.35 million) in debt, selling players when the transfer market opens on January 1 could be the easiest way to rebuild the team which lost 4-2 to lowly Bolton last weekend.

The Daily Express has Viduka on a list with Olivier Dacourt, Ian Harte, Gary Kelly, Lee Bowyer, Michael Duberry, Nigel Martyn, David Batty and Michael Bridges of players who will be allowed to leave to fund future purchases.

Viduka has been monitored for months by Italian club Roma, while AC Milan could test Leeds' resolve to hang on to Kewell with a multi-million pound bid.

Milan's general director Ariedo Braida watched Kewell in Florence against Hapoel Tel Aviv last week.

Kewell has always said he wants to play in Europe at some stage and his English wife, soap actress Sheree Murphy, recently quit the TV show Emmerdale, clearing the way for them to leave Yorkshire with their son Taylor.

But Kewell's agent Bernie Mandic said a move was unlikely.

"People are entitled to their opinion over what Harry should do, but it is his decision to make and he has not indicated to me that he wants to move on at this time. As far as I am aware, he is happy at Leeds," Mandic told the paper.

Brought to you by AAP © 2024 AAP