Marcelo Bielsa’s Leeds United will face Huddersfield Town at Elland Road this weekend.
Cowley made the comments about Leeds ahead of the Yorkshire derby this week.
The Whites will take on Huddersfield at Elland Road in the Championship on Saturday afternoon.
Cowley told YorkshireLive: “We are in a better place but we are respectful of a Leeds team who are the best in this division in my opinion.”
The Huddersfield boss added: “They have intensity with fast and furious football. Their movement is the best in the league.
“They ask an awful lot of questions defensively, so we have to match that physically and tactically – and we have to cause Leeds a problem when we have the ball.”
Best team in the Championship?
Leeds have been superb in the Championship so far this season, and the Whites appear to be back to their best after a bad spell.
The West Yorkshire outfit are second in the league table at the moment with 68 points from 36 matches, just a point behind leaders West Bromwich Albion.
West Brom will argue that they are the best team in the division, especially as the Baggies are at the top of the standings at the moment.
Moreover, Slaven Bilic’s side have scored 10 more goals than Leeds, who do create a lot chances but fail to always take them.
At the end of the season, whether or not Leeds are the best team in the Championship is subjective, but it is clear that they are a force to be reckoned with.
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