The Leeds chairman John McKenzie last night launched a scathing attack on Harry Kewell, effectively accusing the Australian and his agent Bernie Mandic of pocketing up to £4 million in order to smooth a transfer to Liverpool. Leeds will earn only £3 million from the deal, which was completed yesterday.

McKenzie accused Kewell and Mandic of forcing Leeds' hand by threatening to walk away for nothing next summer, and of earning more from the transfer than the club which had developed the 24-year-old's talents.

"I have it in writing that, if we didn't settle for these terms, Harry intended to leave under the Bosman ruling next summer," said McKenzie.

"There were clubs willing to pay more than the £5 million Liverpool offered. Mr Mandic has listed them - Barcelona, Manchester United, Milan, Chelsea - but it was made clear to me that the player was not prepared to go, and, if we did not fall into line, he would leave for nothing.

"Harry sent me a message himself saying he'd sit out the season if we did not agree. So what could we do?" He added: "Harry Kewell and his agent had been pressing us for a long while to give them 50 per cent of any transfer fee or the player would leave for nothing next summer.

"With that in mind I agreed a deal of £7 million last Friday with the Liverpool chief executive - with whose club Harry appears to have been illegally talking for six months - which Kewell and his agent refused to countenance.

"They were upset because, apparently, they didn't think they were getting as much money out of it as they had hoped, so they demanded that we reduce the fee paid by Liverpool to £5 million with £2 million of that to be paid to Mr Mandic. What happened to the remaining £2 million from our original discussions I believe I know, but only Liverpool or Harry Kewell could tell you. Draw your own conclusions."

The Merseyside club have refused to reveal the the transfer fee, though Mandic confirmed that the "missing" £2 million was "money that Liverpool had that would be paid to Harry Kewell".

"This was not a money-driven decision," claimed the agent, whose client has signed a five-year deal worth around £17 million. "People are forgetting that many players have left clubs on Bosman frees and Harry could have pocketed the entire £5 million at other clubs.

"Naturally Leeds would like to have benefited from a higher fee, but in life you've got to do the right thing.

"You have to remember here is a player who cost them nothing and has given great service for nine seasons. Leeds have got a lot from Harry."