SOUTHEND United manager Steve Tilson believes Leeds will be up towards the top of the League One table at the end of the season despite their hefty points deficit.

The Yorkshire giants were forced to kick off the campaign on minus points due to financial irregularities.

But Tilson, whose takes his own Shrimpers side to Elland Road tomorrow, insists that will not stop Leeds pushing their way up the League One table.

"Come May I definitely think they will be in the top half and they could even be a lot higher than that," said Tilson.

"They can recover from this latest setback because they have a strong side. They've got Jermaine Beckford, Tresor Kandol and Tore Andre Flo so they're going to get goals and they have money to spend if things aren't going their way.

"You're not telling me that Flo is going to play there for £1,000 a week of course they can turn things round."

Despite the on pitch difficulties Leeds have started the season by winning both of their matches so far.Dennis Wise's men have already seen off Tranmere Rovers and Macclesfield Town and Tilson, who himself followed Leeds during his youth, knows they will be keen to continue the winning run.

"They've won two out of two and their supporters will be there tomorrow in big numbers to get right behind them," said Tilson.

"They all feel like everyone has turned against them and that will get the fans even more fired up than normal."

But Tilson's troops also go into the game on the back of a midweek win.

They beat Cheltenham Town 4-1 in the first round of the Carling Cup after extra time.

And Tilson is now demanding a repeat performance.

"The positive thing for me is that we've still scored in every game we've played including pre-season as well," said the Blues boss.

"We want to keep that going and go to Leeds to hopefully get our first win of the season in the league."

The former Southend midfielder faces more tough decisions though as he must choose between Steve Collis, who excelled against Cheltenham, and the fit again Darryl Flahavan.

"Steve came in and I thought he was very bright right from the start," said Tilson.

"The penalty save at the end capped it all off but Flavs is back as well now so we have to make a decision there."

Blues also have striker Matt Harrold available after he recovered from a calf problem and midfielder Alan McCormack returns after serving a one match suspension.

Skipper Kevin Maher faces a late check on his foot problem.

Southend (from): Collis, Gilbert, Clarke, Barrett, Wilson, Campbell-Ryce, McCormack, Maher, Gower, Bradbury, MacDonald, Hooper, Harrold, Moussa, Bailey, Black, Hunt and Flahavan.