Leeds United F.C.–Manchester United F.C. rivalry football itself first originating in Yorkshire. The club was founded in 1878 as Newton Heath L&YR by employees of Lancashire and Yorkshire Railway, with the company – as the name suggests – covering both historic counties. The club's new owners later changed their name to Manchester United in 1902. Leeds had traditionally been a rugby league city so it was a while before the attraction of football finally appealed to the local people. An association football club was finally made though in 1904, when Leeds City emerged. The two sides clashed for the first time in the Second Division at
Manchester United F.C. after the resumption of football following the First World War, the club was relegated to the Second Division, where it remained until regaining promotion in 1925. Relegated again in 1931, Manchester United became a yo-yo club, achieving its all-time lowest position of 20th place in the Second Division in 1934. Following the death of principal benefactor John Henry Davies in October 1927, the club's finances deteriorated to the extent that Manchester United would likely have gone bankrupt had it not been for James W. Gibson, who, in December 1931, invested £2,000 and assumed control of the club. In the 1938–39