Strachan is now ready to speak with the club about returning to football after taking a rest from the game.
The United legend though is unhappy with the current Elland Road board and has told friends he thinks they are a 'shambles'.
The former Southampton and Coventry boss would only be interested if the club sorted out its financial situation and came up with an attractive package.
An insider said in the Sunday Mirror: "Gordon would not come back under the present board because he sees it as a shambles. He has been approached by four different groups in the last six months to take over but he will not be making his mind about his future until after Euro 2004."