LEEDS United last night gave Middlesbrough boss Steve McClaren the green light to make a formal bid for striker Mark Viduka.

The Australian international heads the list of McClaren's summer transfer targets as he looks to bolster his Boro squad ahead of next year's inaugural European campaign.

Leeds' board held an emergency meeting at Elland Road yesterday to discuss ways of managing the club's £30m debt following their relegation from the Premiership.

And, while they are adamant they will not lose their biggest stars on the cheap, the Leeds hierarchy are resigned to selling Viduka to the highest bidder.

Middlesbrough have had a long-standing interest in the 28-year-old and McClaren almost tied up a deal to bring him to the Riverside Stadium in January.

Those talks collapsed shortly before the transfer deadline but the Boro boss is ready to make signing Viduka his number one priority this summer.

McClaren is understood to have already made a tentative approach to Viduka's advisor Andrea D'Amico and, with Leeds' fate now sealed, he will make a more formal offer following Boro's final Premiership game at Portsmouth in ten days' time.

Boro are likely to face stiff competition for the Australian's signature with Italian giants Roma and Spanish League leaders Valencia long-standing admirers.

But with Viduka currently earning £65,000 a week at Elland Road, Boro's spending power could prove crucial as they look to strengthen their strikeforce.

McClaren is also a known admirer of Viduka's strike partner Alan Smith. But with sources in Manchester suggesting Sir Alex Ferguson is keen on taking the fiery frontman to Old Trafford, the former Celtic striker is a much more realistic target.

Brazilian midfielder Juninho is currently the club's top scorer with nine goals this season, and McClaren admits that a natural goalscorer like Viduka could have made all the difference to a league campaign that is destined to finish in more mid-table mediocrity.

"If you look at Arsenal, look at Manchester United, Chelsea to a certain extent, look at Newcastle, they've got one striker who gets you 20-plus goals, which gets you in contention for winning the championship," said the Boro boss.

"Michael Owen has been there year in, year out, consistently gets above 20 goals and always keeps Liverpool within touching distance of some kind of silverware."

Meanwhile, full-back Danny Mills has blamed Boro's recent defensive downturn on their new attacking approach.

The Teessiders have conceded six goals in their last three outings - all of which have ended in defeat - and Mills said: "We're doing reasonably well but the style of football we're playing is leaving us a little vulnerable."