The move, which is initially a loan, will become permanent in the New Year transfer window.

Howard is a replacement for creative midfielder Michael Tonge, whom the Blades sold to Stoke City last month.

Although his departure is a massive blow tio Barnsley, Howard had made it clear that he intended to leave the club at the end of the season.

Rather than losing the 25-year-old on a free transfer, Barnsley have opted to cash in now while they are still in a position to command a fee.

Howard, who moved to Barnsley three years ago on a free transfer from Swindon Town, was the club's top scorer last season with 14 goals and played a key role in the march to the semi-finals of the FA Cup, including hitting the late winner against Liverpool at Anfield.

So what does his arrival mean for the Blades who stumbled to a first victory in five league games against Watford at the weekend?

Most importantly, Howard will offer the midfield spark that many feel the Blades have been lacking since the departure of Michael Brown five years ago.

Ironically, the Blades also made an attempt to bring Brown back to the club but the idea was blocked by Wigan Athletic manager Steve Bruce.

Howard is six years younger than Brown and has all same the qualities that made his predecessor so popular at Bramall Lane.

Creative, hard-working, always keen to have a shot from distance, and a player who is a major asset in any dead-ball situation.

Manager Kevin Blackwell will probably want Howard to link-up in the centre of the park with veteran Gary Speed, who has been the team's most consistent performer this season. That should guarantee better service to the strikers and lead to more goals.

The recruitment drive will not stop there. Winger Nathan Dyer has already arrived on loan from Southampton and a crop of players with big-game experience are on trial at the club this week.

Former Manchester United midfielder Quentin Fortune, former Manchester City winger Kiki Musampa and Spanish duo Carlos Valleta and Gerard Lopez are all due to arrive today and former Leeds United duo Ian Harte and Sebastian Carole are already training at the club.

The Blades, of course, are in the process of obtaining damages from West Ham United over the Carlos Tevez affair. With around £30.4m involved, United have every intention of making considerable funds available for spending in the transfer market.

Signs of change were already evident in Blackwell's team selection for the Watford game.

Midfielders Nick Montgomery and David Cotterill were axed and winger Keith Gillespie was not even at the game after being put up for sale.

Yet the biggest talking point of the afternoon was undoubtedly the performance of teenager Kyle Naughton, who made a stunning debut at right-back.

Naughton was faultless throughout and thoroughly deserved his standing ovation when substituted after suffering cramp in the final stages.

The victory was vitally important to the Blades, who had not won in four league games and who had been humiliated 6-0 by Arsenal's kids in the Carling Cup.

The overall performance, however, still leaves plenty of room for improvement.

Speed had settled the nerves by giving the Blades the perfect start when scoring after just 43 seconds but Watford got back on level terms when John-Joe O'Toole headed home at a corner shortly after the break.

For a brief period, the game could easily have gone either way – but once James Beattie restored the home side's advantage with his first goal of the season, Watford fizzled out and were lucky not to concede more.

Goalkeeper Richard Lee, who had come on for the injured Scott Loach, produced a fine save to deny Billy Sharp and both Danny Webber and Beattie flashed shots narrowly wide.

In the dying seconds, Speed struck the bar with a 30-yard drive before Sharp hit the rebound against the post and Lee Williamson cleared the ball off the line.

Manager Kevin Blackwell said: "We have shown great character and now we have got to take the Blades to a position in the table where we can strike for promotion around Christmas. The lads are giving everything they can and I can't ask for anything more than that."


Sheffield United: Kenny; Naughton (Dyer 81), Morgan, Kilgallon, Naysmith; Halford, Quinn, Speed, Webber (Ehiogu 90); Sharp, Beattie (D Henderson 81). Unused substitutes: Hendrie, Montgomery.

Watford: Loach (Lee 16); Mariappa, Bromby, Sodje, Harley; Eustace (McAnuff 72); Smith, Williamson, O'Toole, Ainsworth (L Henderson 54); Hoskins. Unused substitutes: Sadler, Bangura.

Referee: M Halsey (Lancashire).