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 | 22 | 15 | 5 | 2 | 32 | 11 | 21 | 48 |
| 2 | Leeds UnitedLeeds | 22 | 13 | 6 | 3 | 41 | 15 | 26 | 45 |
| 3 | Burnley | 22 | 12 | 8 | 2 | 28 | 9 | 19 | 44 |
| 4 | Sunderland | 22 | 12 | 7 | 3 | 34 | 18 | 16 | 43 |
| 5 | Blackburn RoversBlackburn | 21 | 11 | 4 | 6 | 25 | 18 | 7 | 37 |
| 6 | Middlesbrough | 22 | 10 | 5 | 7 | 38 | 28 | 10 | 35 |
| 7 | West Bromwich AlbionWest Brom | 22 | 8 | 11 | 3 | 26 | 16 | 10 | 35 |
| 8 | Watford | 21 | 10 | 4 | 7 | 30 | 28 | 2 | 34 |
| 9 | Sheffield WednesdaySheff Weds | 22 | 9 | 5 | 8 | 28 | 30 | -2 | 32 |
| 10 | Millwall | 21 | 7 | 7 | 7 | 21 | 18 | 3 | 28 |
| 11 | Swansea CitySwansea | 22 | 7 | 6 | 9 | 24 | 24 | 0 | 27 |
| 12 | Bristol City | 22 | 6 | 9 | 7 | 26 | 28 | -2 | 27 |
| 13 | Norwich CityNorwich | 22 | 6 | 8 | 8 | 37 | 34 | 3 | 26 |
| 14 | Queens Park RangersQPR | 22 | 5 | 10 | 7 | 23 | 28 | -5 | 25 |
| 15 | Luton TownLuton | 22 | 7 | 4 | 11 | 25 | 38 | -13 | 25 |
| 16 | Derby CountyDerby | 22 | 6 | 6 | 10 | 27 | 28 | -1 | 24 |
| 17 | Coventry CityCoventry | 22 | 6 | 6 | 10 | 28 | 34 | -6 | 24 |
| 18 | Preston North EndPreston | 22 | 4 | 11 | 7 | 22 | 29 | -7 | 23 |
| 19 | Stoke CityStoke | 22 | 5 | 7 | 10 | 23 | 30 | -7 | 22 |
| 20 | Portsmouth | 20 | 4 | 8 | 8 | 25 | 35 | -10 | 20 |
| 21 | Hull City | 22 | 4 | 7 | 11 | 21 | 31 | -10 | 19 |
| 22 | Cardiff CityCardiff | 21 | 4 | 6 | 11 | 19 | 34 | -15 | 18 |
| 23 | Oxford UnitedOxford Utd | 21 | 4 | 6 | 11 | 21 | 37 | -16 | 18 |
| 24 | Plymouth ArgylePlymouth | 21 | 4 | 6 | 11 | 22 | 45 | -23 | 18 |
| > Championship Full Table | |||||||||
