The North-East club were understood to have made an improved offer in excess of £1.5m for the 27-year-old Scot earlier this week.
However, Leeds have rejected the latest approach for their player, according to Sky Sports News.
McCormack has scored two goals in four games for United this season.
Restore Data
| Team | P | W | D | L | F | A | GD | PTS | |
| 1 | Sheffield UnitedSheff Utd | 17 | 11 | 4 | 2 | 24 | 9 | 15 | 35 |
| 2 | Burnley | 17 | 9 | 6 | 2 | 21 | 6 | 15 | 33 |
| 3 | Sunderland | 17 | 9 | 6 | 2 | 26 | 12 | 14 | 33 |
| 4 | Leeds UnitedLeeds | 16 | 9 | 5 | 2 | 28 | 12 | 16 | 32 |
| 5 | Watford | 17 | 9 | 2 | 6 | 26 | 24 | 2 | 29 |
| 6 | Middlesbrough | 16 | 8 | 3 | 5 | 29 | 19 | 10 | 27 |
| 7 | West Bromwich AlbionWest Brom | 17 | 6 | 9 | 2 | 18 | 11 | 7 | 27 |
| 8 | Millwall | 16 | 6 | 6 | 4 | 19 | 14 | 5 | 24 |
| 9 | Norwich CityNorwich | 17 | 5 | 7 | 5 | 31 | 25 | 6 | 22 |
| 10 | Blackburn RoversBlackburn | 15 | 6 | 4 | 5 | 19 | 17 | 2 | 22 |
| 11 | Bristol City | 17 | 5 | 7 | 5 | 20 | 21 | -1 | 22 |
| 12 | Sheffield WednesdaySheff Weds | 17 | 6 | 4 | 7 | 20 | 26 | -6 | 22 |
| 13 | Stoke CityStoke | 17 | 5 | 6 | 6 | 19 | 20 | -1 | 21 |
| 14 | Derby CountyDerby | 16 | 5 | 5 | 6 | 20 | 20 | 0 | 20 |
| 15 | Swansea CitySwansea | 16 | 5 | 4 | 7 | 14 | 14 | 0 | 19 |
| 16 | Luton TownLuton | 16 | 5 | 3 | 8 | 18 | 26 | -8 | 18 |
| 17 | Coventry CityCoventry | 17 | 4 | 5 | 8 | 22 | 25 | -3 | 17 |
| 18 | Oxford UnitedOxford Utd | 17 | 4 | 5 | 8 | 19 | 27 | -8 | 17 |
| 19 | Preston North EndPreston | 17 | 3 | 8 | 6 | 16 | 24 | -8 | 17 |
| 20 | Plymouth ArgylePlymouth | 17 | 4 | 5 | 8 | 18 | 34 | -16 | 17 |
| 21 | Cardiff CityCardiff | 16 | 4 | 4 | 8 | 15 | 24 | -9 | 16 |
| 22 | Hull City | 17 | 3 | 6 | 8 | 16 | 23 | -7 | 15 |
| 23 | Portsmouth | 15 | 2 | 6 | 7 | 16 | 28 | -12 | 12 |
| 24 | Queens Park RangersQPR | 16 | 1 | 8 | 7 | 13 | 26 | -13 | 11 |
| > Championship Full Table | |||||||||
