Not since the turn of Millenium, November 2000, have Leeds broken their transfer record.
It's been a rather troublesome two decades for the club who suffered relegation in 2004 and haven't bounced back to the Premier League since.
That was until 2020 when finally, Marcelo Bielsa took them to the promised land of the top-flight.
An estimated windfall of £200m awaits United who finally could break their record fee.
Already we've seen players like Eberechi Eze and Edinson Cavani linked, but the real money could be spent elsewhere.
A plethora of domestic players are being targeted, which includes Crystal Palace's James McCarthy and Chelsea's Michy Batshuayi.
However, players in the Championship could also make the step-up to the Premier League with Leeds.
Phil Hay, as usual, is the man with the inside knowledge as he took to the Lockdown Tactics podcast to share information about what United wanted to do in the window.
He revealed two players that Leeds could target from the division below, concluding that they wouldn't come cheap.
"For example, two of the players that they really like are Watkins and Benrahma at Brentford. Plenty of pace in both of those two, great finishers, something a little bit different to [Patrick] Bamford.
"They’re not going to be cheap, but they would fit, and not only because of their attributes, but also because they are pretty low maintenance. Bielsa quite likes that," he stated.
Of course, Brentford failed to achieve promotion after tasting defeat in the play-off final against Fulham and consequently may see their best players walk through the exit door.
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It's unsurprising to hear Hay suggest that these two stars of the Championship won't come cheap.
After all, the duo combined for a total of 43 goals and 12 assists in 2019/20.
The brunt of the strikes came courtesy of Ollie Watkins, a striker who has lit up the second tier on a regular basis. He bagged a mightily impressive 26 times but arguably, it was Benrahma who proved more tricky to deal with.
The Algerian scored 17 and created nine on his way to completing three dribbles per match.
Of everyone to play in the second tier this season, only Ovie Ejaria completed more successful take-ons per game with 3.1.
That means he's also above every single player currently in the Leeds squad. Aston Villa showed the value of having someone as tricky as that in the form of Jack Grealish this term so Benrahma could certainly dig them out of a hole if they find themselves in trouble.
On top of that, Watkins scored ten more goals than Patrick Bamford so would be an instant upgrade.
They may not be cheap, but they'd certainly make Bielsa's side a better attacking team.