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