Leeds United owner Massimo Cellino is reportedly willing to listen to offers for any of his club's players in January.

Cellino is reported to have made the decision despite currently appealing against a Football League disqualification, following a charge of tax evasion in his native Italy.

According to The Mirror, the 59-year-old is happy to sanction the sale of any Leeds player, including summer signings Chris Wood and Jordan Botaka.

The newspaper quotes a source from an unnamed Championship rival, who said: "We played Leeds a while ago and a few days before the game we got a call from them saying that if any of their players caught our eye, they are open to bids."

Before buying Leeds in 2014, Cellino owned Italian side Cagliari Calcio for 22 years.