Both clubs reached the Championship play-offs but the Yorkshire pair were beaten by Nottingham Forest in the semi-finals and then the final.
The Terriers' head of football operations Leigh Bromby says that the club’s recruitment strategy will focus on bringing in attack-minded players in the summer.
For the Blades, they will be keen to bolster their forward options having released David McGoldrick and Lys Mousset while Morgan Gibbs-White has returned to parent club Wolves following a successful loan spell at Bramall Lane.
Speaking about Huddersfield's summer plans, Bromby said: “If you look at the project last summer, it was always a defensive model, it was being able to be competitive in this league by not conceding loads of goals, scoring from set pieces, and it was always then to progress this summer to can we add attacking players and a little bit more quality in the attacking areas.”
The Terriers made good use of the free agent and loan market last season. The Blades are planning on using loans again next campaign but a number of players are set to be available for nothing having left their respective clubs.
Meanwhile, Rotherham United have already made use of the free agent market after signing Conor Washington on a two-year deal, after the forward did not have his contract renewed at Charlton.
The club also released Freddie Ladapo, who has now joined Ipswich Town.
Below we have picked out some attacking players that could prove to be suitable options for all three clubs.
1. Jed Wallace
The 28-year-old winger has been offered a new deal by Millwall but his future is still undecided. He provided 11 assists and scored six goals in 37 Championship games last season. Photo: Getty Images
2. Lewis Grabban
The striker spent the last part of the season out with an injury. Nottingham Forest are yet to announce their retained list but if Grabban is not offered a new deal, he will be guaranteed to bring goals and experience. He scored 12 times in 31 league games last term, as well as providing four assists. Photo: Getty Images
3. Tom Lawrence
The Derby captain is set to leave the club at the end of the month following their relegation. He is a player expected to be in demand after scoring 11 times in 38 Championship games - he also claimed five assists. Photo: Getty Images
4. Tom Barkhuizen
The midfielder's season was disrupted by injury last term, limiting him to 13 Championship games. Rotherham have already been linked with the player. Photo: Getty Images