The Elland Road club yesterday sealed a fifth addition of the summer after Tom Adeyemi joined on a season-long loan deal from Cardiff City.
Following on from the £2m capture of Chris Wood plus the arrival of Sol Bamba, Charlie Horton and Lee Erwin, Rosler is delighted to have the make-up of his squad all but confirmed at such an early stage.
Ahead of tonight’s friendly clash at York City, the United head coach said: “We have done good business within our framework and our budget.
“As a manager, you always look to ask the question to your chairman. Can we do something there? You never rest, you are never happy. But I have an understanding of the financial situation of the football club.
“I have always been a believer that you can only do what you can do, and get on with what you have. Optimise things through good training.
“Compared to other teams, we are going into a training camp with 95 per cent of our business done.
“It is a fantastic achievement and Mr Cellino has been crucial in that.”
Football, of course, is a business where things can change quickly. An out-going transfer here or a serious injury there can throw even the most well thought out plans into disarray.
With Premier League clubs coveting Sam Byram and Billy Sharp interesting Sheffield United and Wigan Athletic, Rosler may yet have to do more than keep tabs on possible recruits in the wide positions that he admits United are “thin”.
For now, though, the German is delighted to have Adeyemi, a former loanee at Bradford City, on board.
The pair worked together at Brentford when the midfielder was on loan and Rosler said: “Tom is a smashing lad, very ambitious. A top professional.
“He has been proven in League Two, League One and in the Championship. He is a very competent Championship player.”
Adeyemi, who United can sign permanently for £1m at the end of his loan spell, started his career at Norwich City and moved to Valley Parade for the 2010-11 League Two season.
He spent the following year on loan at Oldham Athletic before linking up with Rosler at Griffin Park in 2012-13.
A permanent switch to Birmingham City followed that summer before Cardiff, then managed by Ole Gunnar Solskjaer, paid an initial £750,000 to take the midfielder to Wales.
Only 11 Championship starts followed last term following a change of manager and that gave Rosler the chance to bring the 23-year-old back to West Yorkshire.
The Leeds chief said: “When you have an opportunity to bring in a player like Tom under the conditions we got him – at the age of 23, 150-plus starts in the Football League, potential to get better – you take it.
“I worked with the player at Brentford for a year and the fact we lost Rodolph Austin with his attributes and qualities and Luke Murphy, it was too good an opportunity.” Murphy will miss the start of the season due to injury, but yesterday signed a new deal to stay at Leeds until 2019.
Rosler added: “At Brentford, we lost the play-off final and we offered him (Adeyemi) a three-year contract but natural progression for him was to do his duties in League Two and League One.
“Tom wanted to go to the Championship.
“He went to Birmingham and had a very good season there, (where he was) young player of the year.
“We needed that sort of player. Someone who gives us different options. We have good midfielders but we needed someone with different qualities. Tom gives us that. He is very good for us.
“It is also always good when you have loans that you have the option to buy a player.
“I am very happy to work with Tom again. When I see our midfield and the option that gives me, I get very excited about it.
“Tom in many ways did it the hard way. I admire him for the way he did it. Everything worked out to plan apart from after the change of manager at Cardiff and a couple of injuries.
“It set him back a little bit but he has a very defined career plan and at some point he has to find a home. He thought he had it at Cardiff but in football things happen.
“We have to get him fit. He won’t play at York. He is at a different stage of his pre-season but he will play some part on Tuesday against Frankfurt.”
United are involved in two friendlies tonight with an XI featuring several first-team players also due to take on Tadcaster Albion.
Rosler will be at Bootham Crescent, suggesting the side taking on York will feature more of the players he considers to have a chance of starting against Burnley on August 8.