Leeds United have been linked with fresh interest in Manchester United winger Daniel James.
The Welshman saw a move to Elland Road agonisingly collapse in January 2019 before sealing a move to Old Trafford six months later.
James was a regular starter for Manchester United last term but the emergence of Mason Greenwood and their pursuit of Jadon Sancho has raised questions about a potential transfer and links to Leeds have resurfaced as a result.
Our sister title the MEN report that United aren't currently willing to allow James to leave but a breakthrough on Sancho may change their stance.
Both a permanent and a loan deal have been touted, with a fee of around £12million touted.
That would see Manchester United lost £3million on the fee they paid Swansea City just over a year ago.
According to the CIES Football Observatory, a research group within the International Centre for Sports Studies specialising in the statistical analysis of football, James' true value is quoted as 69m.
CIES Football Observatory use a complex matrix to work out transfer values, taking into account a number of variables such as contract duration, performance, age, career progression, international status, inflation and club level and wealth.
That may seem high but James' age plays in his favour, with raw attributes that could be developed, turning him into a top player.
On those variables, James continues to be a key part of Ryan Giggs' Wales side, whilst having an additional five years on his contract.
