Taylor has decided to concentrate on his media work – with former League Managers' chief John Barnwell as a new frontrunner, the Telegraph can reveal.

Former England boss Taylor ruled himself out in talks with chairman Kevin McCabe, primarily because he is on BBC duty at the European championships this summer.

United are also cooling on another ex-England manager, Terry Venables, and McCabe now has an open mind. However, one name definitely under consideration is veteran football figure Barnwell who put in a highly acclaimed 12-year stint as chief executive of the LMA before standing down this year.

The one-time Arsenal and Nottingham Forest midfielder, who also played a handful of games for the Blades in 1970, has a wealth of knowledge and experience. Barnwell has managed Wolves among others – winning the League Cup in 1980 – and, as a youthful 69-year-old, is continuing to work.

Crucially, he has no desire to return to management and would not compromise the position of Kevin Blackwell, with whom he already has a close relationship having fought the former Leeds boss's claim over his controversial dismissal from Elland Road.

McCabe, who will consult Blackwell on the appointment, is set to establish contact with Barnwell as he considers ways of pulling together United's tie-up with clubs in China, Hungary, South America and Australia.

The spin-off is that Barnwell could point the club towards suitable candidates if either he or United decide not to pursue a link-up. He is often consulted by clubs making managerial appointments.

But Barnwell does not quite fit one part of McCabe's criteria. "It has to be someone with grey hair," said the Blades chief. Barnwell's locks remain mostly light brown!

Everything else seems to fit, not least that Barnwell lives close to Sheffield in the Retford area. McCabe, who hasn't ruled out an internal appointment as part of his reshuffle, said: "We need someone who can go abroad, shake hands and automatically be regarded as someone of substance… someone who can spot a player, talk to Kevin Blackwell and say 'take a look at him – we have somebody special here.'

"It needs to be a person like Graham Taylor who the manager can make full use of. Graham can't do it because of his other commitments.
"We have youngsters at clubs with whom we are linked around the world who will be semi-cloned to come here and fit our system."

McCabe still has to define the extent of an outsider's involvement at Bramall Lane. It could be that someone of Barnwell's status worked with Blackwell leaving a vacancy for a global operator – or vice versa.
Meanwhile, Blackwell has added Darren Huckerby – freed by Norwich – to a list of left-side targets including Plymouth's Peter Halmosi and Blackpool's Wes Hoolahan.