ROBBIE Elliott believes Leeds will provide Hartlepool United with the ultimate challenge of their credentials - before adding that everyone at the club is relishing the mouth-watering prospect.

Pools travel to Elland Road this afternoon to face a Leeds side in equally good form.

Danny Wilson's side are third in the table, after having tasted defeat only once in League One this term - to Luton in the season's curtain-raiser.

The Yorkshire club are also in good form and have yet to lose a game in the Football League's third tier, so it should prove to be a cracker of a game.

Denis Wise's side have won all four of their League One fixtures yet they still remain rooted to the bottom of the league with minus three points, the result of having had 15 points deducted by the Football League for financial irregularities.

Elliott is more familiar with Leeds than most people after spending five months at the struggling club last term, which culminated in relegation from the Championship.

But the 33-year-old defender insists that while being hit by a severe penalty points deduction was a blow, he still expects his old team to be one of the favourites for promotion at the end of the campaign.

"I am really looking forward to going there," said the former Newcastle defender. "I am expecting a 30,000 crowd at Elland Road after the run they have had so far.

"This is a match the lads here fully deserve. It will be a big test for us but hopefully we can take the Oldham form into that game.

"It is a great challenge with the side Leeds have, and the crowd, but I am sure the lads will respond in the right way. Everyone is looking forward to it.

"I can't say a bad word about Leeds, they are a massive club.

"What has happened to them in the past has gone now and I am sure they will eventually get back to where they belong. I don't know when that will be but they will get there.

"I said at the start of the season that we shouldn't let Leeds fool anyone. They will be targeting automatic promotion - even with the points deduction.

"They might be saying otherwise but the facts are that they have got a big, strong squad which is more than capable of holding its own in this league."

He added: "It will be a great challenge for us to pit ourselves against them and it will be a good guideline to see how far we have come on and how far we can go."

Leeds have been barred from full membership of the Football Association after they were unable to prove all their non-football creditors had been paid.

The still owe money to HM Revenue and Customs (HMRC) in unpaid tax and VAT following their turbulent spell in administration and the FA have decided to withdraw a number of their privileges. They are still able to compete in all football competitions, including the FA Cup, but they will be unable to vote at any general meetings of the FA or receive FA Cup final tickets, which are made available to member clubs.

A statement on Leeds' official website read: ''The club has made an application to the FA to transfer full membership following administration.

''The FA have not yet approved this request as we have been unable to demonstrate that all non-football creditors have been satisfied. All monies owed to other football clubs and members of the football family have been met in full. The reason that non-football creditors have not yet been satisfied is that the CVA (Company Voluntary Arrangement) was not completed due to the stance of the HMRC."