OXFORD United will begin the difficult process of finding a replacement for Kemar Roofe after the forward moved to Leeds United.

The hot-shot has been linked with a move for months after hitting 26 goals in his first full season.

Losing such an influential player is a blow, but it was softened by United holding out for a club record fee and the timing – with a month remaining until the season begins.

While it was officially undisclosed, chairman Darryl Eales made it clear the Championship club had met United’s valuation – which he revealed to the Oxford Mail last month was £3m.

While a significant chunk, understood to be around 40 per cent, will go to former club West Bromwich Albion, the remainder means the club have the resources to strengthen.

The deal will certainly not have caught United by surprise, with Eales earlier this summer spelling out what would happen in the event of a departure.

He said: “If player X wants to leave, clearly we need to know who will replace him.

“Part of the increase in the playing budget will be subsidised by transfer revenues in, potentially.

“I’ve also said to Michael, don’t be afraid of saying to me you want to spend £100,000 to bring a player in.

“That’s provided we think it’s an opportunity to develop a player and improve them so they either provide us with the value, there’s a sell-on value, or both.”

Wes Thomas and Dan Crowley have added attacking options this summer, but United are likely to need two more.

Even before Roofe left, head coach Michael Appleton was still hoping to re-sign Chris Maguire.

Given the loss of firepower, they are in the market for a goalscorer –with the in-demand Matty Taylor one potential option.

The former U’s youth team player scored 28 goals for Bristol Rovers last season, but has allowed his contract to expire this summer.

Eales described the transfer as “bittersweet”, but said: “We are serious about preparing for a strong campaign in the season ahead and will continue to enhance the squad over the next few weeks.”

Roofe did not leave without warm words for the club where he had revived his career.

In a message on Twitter, he said: “Thank you everyone for making my time at Oxford so enjoyable and the yellows will never be forgotten!”