Sheffield United transfer state of play: Targets, interest and player sales stance

United can now sign players until the window shuts at 11pm on September 1. Clubs have been allowed to agree deals already, to officially go through when the window opens, but the Blades are yet to make their first breakthrough in the transfer market despite a flurry of activity behind the scenes.

The off-season has also brought the usual deluge of transfer links, with United credited with interest in a range of players - some sensible and some, due to their salaries or values, well out of their price range. After the window officially opened, we took a look at the targets linked so far, what fans can expect this summer - and what has been said about the prospect of losing some of the star names already at boss Paul Heckingbottom's disposal ...

What can we expect?

As things stand, one thing is certain - United's transfer approach will be more conservative than the last time they went up to the Premier League, when around £100m was spent on fees for new players including Oli McBurnie, Sander Berge and Rhian Brewster across two seasons.

United are still paying the price - figuratively and literally - for some of those deals, despite the first-season recruitment arguably doing its job in helping the Blades finish ninth and secure another lucrative season at top-flight level.

But the post-relegation picture has been bleak, culminating in a transfer embargo last season. That has since been settled, thanks to a combination of FA Cup prize and season ticket money, but there will be a more cautious transfer approach this time around.

That has seen Heckingbottom handed a budget of around £20m for transfer fees this summer, although that figure could change if United's takeover is completed or current owner Prince Abdullah is successful in his bid to secure fresh outside investment in the Blades.

United are thought to be looking at five or six new faces this summer, not including John Fleck, Ben Osborn and Jack Robinson as contract talks continue. If any of them elect to continue their careers elsewhere, that will increase the number of players required to complete Heckingbottom's squad.

Speaking recently to United's in-house media channel SUTV, Prince Abdullah suggested that United's recruitment has to fall into one of two categories - good, young players on a permanent who will retain value, or loan players to help in the short term ...

How about the loan market?

It's an avenue that has served United well in recent years and they are hoping to repeat the transfer trick again. In recent years the likes of Dean Henderson and Morgan Gibbs-White have advanced their careers via loan spells at Bramall Lane, while last season Tommy Doyle and James McAtee played key roles in helping the Blades back into the Premier League.

United staff would love to work with both men again, but that will not be possible on loan whilever United are in the top-flight. League rules prohibit Premier League clubs to loan more than one player to a divisional rival. Initially there were hopes that Doyle could be signed on a permanent, with Manchester City inserting a variety of clauses to protect themselves, but that would require the player to agree a compromise on his current City salary and a loan deal looks the more likely option.

United are also limited to two domestic loans at any time, with Chelsea's £18m man Carney Chukwuemeka another player thought to be under consideration. He is still only 19 and has limited Premier League experience, so it would be a big call. United can attract a higher calibre of player on loans but can ill afford a repeat of the Reda Khadra situation last season, where he barely featured before returning to his parent club halfway through the season.

Which areas need strengthening?

The most pressing need for reinforcements is currently in midfield, where only three men - Sander Berge, Ollie Norwood and Ismaila Coulibaly, still waiting for his first league start in a United shirt - are currently under contract. That could be bolstered to five if Fleck and Osborn re-sign but it is still an area of concern for many fans.

As things stand, United will also start the season without a left centre-half. Robinson will solve that issue somewhat if he puts pen to paper on a new deal but United still look light, with Rhys Norrington-Davies - who was earmarked as the natural successor to Jack O'Connell by a previous set of United coaching staff - still recovering from a hamstring injury that prematurely ended his season and wrecked his World Cup hopes.

United will also look for another player in the McAtee mould, capable of turning a game in an instant with a moment of magic. Unfortunately for them, so are 19 other Premier League clubs and a whole host more in the division below.

What about players leaving?

It's always a concern, especially with United having let the power slip from their grasp when it comes to the expiry of player contracts. Apart from the players whose deals expired this summer, and Rhian Brewster and Anel Ahmedhodzic, every other player on United's books is scheduled to become a free agent at the end of next season, as things stand, and it is an issue that must be addressed sooner rather than later.

United are at risk of losing the likes of Sander Berge and Iliman Ndiaye for nothing, along with club stalwarts such as John Egan and George Baldock who are guaranteed to attract interest from elsewhere. That has led to fears that the Blades may look to cut their losses but the noise from the club is that that will not happen, as they recognise their most valuable assets are also their biggest chances of staying up next season.

Berge has been linked with a move away from United every transfer window since they were last relegated while the Blades turned down £25m plus add ons for Ndiaye in January. Ahmedhodzic revealed earlier this summer that there is transfer interest in him from the "big five" leagues of England, Spain, Germany, Italy and France.

But the Bosnia and Herzegovina international reassured fans he has no intentions to leave this summer, telling media in his homeland: "It would be foolish to leave Sheffield United. I fought all season to bring the club to the Premier League. It wouldn’t be wise to leave now. Everything can change.”

United will look to secure loan deals for members of their highly-rated U23s crop, potentially including Will Osula, Oli Arblaster and Louie Marsh. But any decisions will not be taken until later in the summer, when Heckingbottom has had more chance to assess his squad depth and options.

So who are United looking at?

Former loanee Doyle is one target, and is keen to return to the Blades, with some behind the scenes at Bramall Lane privately suspecting that McAtee will be sent elsewhere this summer to further his footballing education. At the other end of the experience scale Conor Coady has been linked with a return to Bramall Lane, almost a decade after his season on loan from Liverpool, after Everton opted against making his move from Wolves permanent.

There are question marks over where Coady would fit in at Bramall Lane, with Ahmedhodzic and Egan settled in United's back three, and where he fits in to Prince Abdullah's transfer blueprint of young players with re-sale value. But at 30, and an England international, Coady would bring Premier League quality and experience if he did return.

Elsewhere United have been linked with Algerian international Haris Belkebla, who is a free agent after leaving Brest and recently admitted he would be open to a move to the Blades, and another former target in Lewis O'Brien. Signed by Nottingham Forest last summer, O'Brien was shipped off to the MLS after a loan move to Blackburn Rovers failed and he faces an uncertain future at the City Ground - although it remains to be seen how keen Forest would be to do business with a potential relegation rival.

Strap yourselves in, Blades fans - it’s going to be a bumpy summer...