The 22-year-old has been linked with a move away from Elland Road during this window.
Steve Evans has told Radio Yorkshire that he will select Sam Byram for Leeds' FA Cup third round tie with Rotherham if he wishes, regardless of the fact that an appearance will see him cup-tied, and perhaps jeopardise a potential move away from the club during the January transfer window.
The 22-year-old is out of contract in the summer, and United's president Massimo Cellino has recently stated that the club are looking to sell the academy graduate this month (via Mirror).
But despite risking seeing the player's value drop somewhat with an appearance in the cup competition, Evans has vowed that if he wants to pick Byram then he will do so.
"Sam Byram will be selected if it's appropriate him in the team," he told Radio Yorkshire.
"I don't think it's a difference to somebody in the Premier League buying Sam Byram if he's cup-tied."
Byram has been excellent since his return to the starting line-up in December, bagging three goals - including a brace in the victory over Wolves at Molineux - and setting up Chris Wood's header that led to United briefly taking the lead in their draw with Derby.
With the youngster in such fine form, it makes sense for Evans to select him rather than hold him back in anticipation of a bid that may not come before the window shuts, especially as the last time Rotherham came to Elland Road - when the winger was an unused substitute - they left with all three points, so it could be Byram's inclusion that makes all the difference this time around.