STEVE McCLAREN insists there is no room for sentiment as Middlesbrough set out to nudge his boyhood heroes Leeds United nearer the Premiership precipice at Elland Road this afternoon.

McClaren yesterday spoke fondly of his formative days as a Leeds fan during the Don Revie era.

The Boro boss, who was in the running to take charge of Leeds around 18 months ago before former Riverside coach Terry Venables was appointed to replace David O'Leary, admits his surprise at the plight of the club once closest to his heart.

Leeds, bottom of the table, are over £80m in debt after lavish spending under the regime of O'Leary and ex-chairman Peter Ridsdale.

York-born McClaren said: "I was a Leeds fan as a kid - I grew up going to Elland Road and watching that great team in the Seventies.

"You always have a big affection for your first club and I was flattered to be linked with the Leeds job.

"But they don't tug at the heart-strings now - that's long gone, it's many moons ago.

"I'm surprised at the state they are in now. When you look back three years, they were in the semi-finals of the Champions League and flying. They probably over-extended themselves and they are paying the price now.

"But, in going through adversity, they have pulled together and are maybe a bit stronger, so it might make it tougher there than normal.''

McClaren championed the providence of Boro chairman Steve Gibson, and stressed that the prudent policy was a lesson to the likes of Leeds.

McClaren's predecessor, Bryan Robson, spent over £80m gross in the transfer market in his seven years with Boro.

"When I came here, our chairman was always aware of the financial side of the game and where it was heading,'' said McClaren.

"It was strange. He did predict that, in a few years, clubs could be struggling financially.

"That's why it was very important when I came here to get this club's house in order off the field. The chairman has been very wise in that decision.

"We set a structure for our wages and we weren't going to be held to ransom. We've stuck to that, and it has paid dividends.''

Boro are still in talks with Leeds over a proposed £1m deal for right-back Danny Mills.

McClaren admitted that further discussions were likely to take place today.

But with Mills already on loan for the rest of the season, Boro know they are under no pressure to rush through a deal before Monday's transfer deadline.

McClaren intimated he would have no qualms about playing Mills today and that the England international is willing to face his parent club.

"Danny made his debut against Leeds and he had no problem handling the situation then,'' said McClaren. "After what he has been through in the last few weeks against Arsenal with the fans there, I would have no hesitation in playing him, and he hasn't expressed any concerns about playing at Leeds.''

Boro lost 3-2 to Leeds at the Riverside in August when they conceded two goals in the last quarter of an hour.

McClaren said: "I still scratch my head and wonder how we lost that game - it was a strange one.''

Mark Viduka, who McClaren has enquired about, grabbed a last-gasp winner - his fourth goal in three games against Boro.

But with the Australia striker still on compassionate leave in his homeland, McClaren said: "He has been a thorn in our side and it's a good thing for us that he's missing.''

The acquisition of a striker has been McClaren's top priority during the transfer window, and he admitted: "It's unlikely we are going to bring one in now, but let's wait until the window closes. No-one has turned us down.''

Boro skipper Gareth Southgate (hamstring) and Ugo Ehiogu (groin) are ready to return after McClaren confirmed they would have been fit to face Arsenal had Wednesday's Carling Cup semi-final, second leg not fallen victim to the weather.

McClaren, meanwhile, spoke out against the move to force Leeds caretaker-boss Eddie Gray to step down before the end of the season because of his deficient coaching qualifications.

McClaren said: "It's good that the FA have all these proposals about coaching.

"I have had to go on the pro-licence this year and it's hard work, but very beneficial.

"I'm sure, given time, Eddie Gray will get those qualifications. If Leeds think he's the man to do the job until whenever, then I think he should do the job. He's certainly experienced enough, he's been in the job before and he's coached for many years.

"To say he's not capable now, because he hasn't got the qualifications, is not right.''

l McClaren insisted he had never heard of Montpellier's French Under-21 striker Habib Bamogo, who was linked with Boro yesterday.