"There has been a great deal of inaccurate information about this transfer over the last few days," McKenzie said. "Because of our public company responsibilities it has not been so far possible for me to respond.
"Whilst I have no intention of entering a debate with those who seek to justify their own position in gaining large sums of money from Leeds United, I can say that I am angry and frustrated at the outrageous situation that has developed over the last week.
"The reality is that on Friday July 4 I agreed a deal of £7m with Liverpool Football Club, which Kewell and his agent refused to countenance. Instead they made a condition of not doing a Bosman that we pay £2m to Kewell's representatives, and Liverpool Football Club then reduced the fee to £5m.
"What happened to the remaining £2m, I believe I know, but only Liverpool or Harry Kewell could tell you.