The report also suggests that Strachan wants the move, seen as a poisoned chalice by some, but a personal challenge for the ex-Leeds skipper.
Now Lowe and Birch are believed to be in talks over compensation, with Leeds willing to pay around £500k before offering him terms to join them.
Lowe now concedes that Leeds really want Strachan and that his manager is keen too. With Strachan in the last seven months of his contract there is little point in keeping him and then seeing him go for nothing.
Leeds are happy to have Eddie Gray in control for the match against Bolton on Saturday, but Strachan could be announced officially soon after.
However, Lowe did say yesterday: "It displays a degree of arrogance for a club which is bottom of the league, with large debts, to believe they can attract a manager from a club which is currently ninth with a sound financial base."