He had been a target for Newcastle United, with the Championship leaders reportedly having several bids for the striker turned down by Leeds.
However, reports now suggest that Beckford has already signed a pre-contract to move to Premier League side Everton when his Leeds deal runs out.
But when asked to comment on the speculation Grayson said: "Pre-contract agreements aren't binding so both parties could pull out at any time.
"If he bangs in another 20 goals, there might be bigger teams than Everton coming in for him."
Reports also claim Leeds have agreed an undisclosed fee with League One rivals Southend United for striker Lee Barnard.
Barclays Prem W/out Top 4 2009/10 Win Outright: Everton 25/1