Grayson in snub for Clarets as he pledges to take Leeds United to the top

The 40-year-old has done a sterling job at Elland Road since succeeding Gary McAllister shortly before Christmas, 2008.

United are six points clear at the top of League One despite only being able to draw against lowly Wycombe Wanderers after beating the ice and snow that decimated the Football League programme on Saturday.

The West Yorkshire club are also through to the FA Cup fourth round after knocking out Manchester United and Grayson's achievements are understood to have impressed the Turf Moor board as they begin the search for Coyle's replacement.

Despite admitting to be flattered to be linked with a Premier League job, Grayson is adamant that his focus remains on taking Leeds back to where he considers the club belongs. Former Sheffield Wednesday manager Brian Laws has also been linked with the Clarets job.

Speaking after the draw with Wycombe that extended his side's unbeaten record in the league at home beyond 12 months, Grayson said: "I have only been here a year and it took a lot for me to leave Blackpool. I had a good job there.

"This was a fantastic opportunity and I have said all along that someone will take this club back into the top flight. Hopefully, that will be me.

"I am an ambitious manager but this is an ambitious football club. You saw the passion of our fans at Old Trafford last week and then how we got 25,000 in on a bitterly cold day like Saturday.

"I am fully focused on achieving my target of getting this club promoted into the Championship and beyond. People can speculate with Burnley or whatever club they want but I am committed to trying to take this club forward.

"I am flattered because everyone wants to manage in the Premier League. But my ideal scenario is to manage this football club in the Premier League.

"And over the next few years, there is a possibility of us managing to achieve that. The potential of Leeds United is to be one of the biggest in the country."

Leeds were one of just two Yorkshire sides to beat the freezing weather on Saturday, Barnsley being the other as Mark Robins's Tykes went down to a

3-1 defeat at Coventry City.

The Elland Road club were rewarded for the sterling efforts involved in getting the game on by a crowd of 24,383 crowd coming through the turnstiles for the visit of struggling Wycombe.

That United were then only able to claim a draw, a result that allowed Norwich City to cut the Yorkshire side's advantage at the top of League One to six points, was a major frustration to the fans who braved the cold.

Grayson, though, remained philosophical as he rejected suggestions the FA Cup was in danger of becoming a distraction following the momentous win at Old Trafford.

He said: "Wycombe caused us more problems than Manchester United did last week. No-one expected them to get a result but they did, and all credit to them. The Cup is not a distraction. After the draw paired us with Manchester United in the third round, we won four and drew two of the next six games.

"The players were focused. Okay, we drew a game we were expected to win against Wycombe but that could have happened regardless of us playing Tottenham two weeks later.

"Promotion is the priority and, to be honest, I would have gladly swapped the win at Old Trafford for three points against Wycombe – though the 9,000 Leeds fans who went over there might not agree. We weren't at it against Wycombe for whatever reason but we did claim a point and that means we can't be too disappointed."

Leeds are not in action again until Saturday when they make the long trip to Exeter City. Whether they travel to Devon with Jermaine Beckford still in the squad remains to be seen, however, with Newcastle United hoping to tie up a 1.5m deal for the striker in the next day or so. The 26-year-old submitted a transfer request and the reading out of his name over the PA system was greeted with a mixture of cheers and boos.

Grayson, for his part, remains adamant Beckford will only be allowed to leave if United's valuation is met and a replacement can be brought in.

He said: "It was a surprise and a disappointment for the news of the transfer request to come out. We try to conduct our business as quietly as possible, whether signing players or letting others go.

"Whoever advises him has decided it is the best option to go down. I think he has been advised wrongly but, whether that is right or wrong is irrespective, as it has happened.

"But putting a transfer request in does not always guarantee you get a move, the only way he can leave off his own back is in the summer when his contract has run out."