David Healy is unlikely to be risked when Leeds United start their pre-season programme with a match at Shelbourne on Saturday Dennis Wise had hoped to blood some new signings in the game in Dublin, which kicks off at 7.45, but the on-going transfer embargo will prevent him doing that.

He will, however, be allowed to field some trialists, almost certainly including a goalkeeper because Leeds don't currently have a senior keeper on their books.

Wise still has a number of last season's players under contract, including Healy, but the club dare not risk their most saleable asset in case he picks up an injury that could prevent them cashing in on him when the transfer ban is lifted.

The same could well apply to Richard Cresswell and Jonathan Douglas, who are also expected to be part of Leeds' clean out.

Meanwhile the club are still hoping that tomorrow morning's High Court hearing will throw out the Inland Revenue's appeal so that the administration can be lifted.

But the likelihood is that this preliminary hearing will just set a date for the case to be heard in full.

Leeds are challenging £1m of the £7.7m debt claimed by the Inland Revenue, which they hope will be taken into consideration if the Revenue continue to question the validity of claims by Yorkshire Radio and other allies of chairman Ken Bates.