Sheffield United are determined to bring the good times back to Bramall Lane - but there is a lot of work to be done.
Summer transfer window business sets the tone for the season and the Blades did not recruit well last year. Too many of their deals did not prove to be shrewd and they fell way short of pre-season expectations.
This time around, Sheffield United will not have the luxury of parachute payments to give them a strong hand in the transfer market.
In February, the club’s chief executive Stephen Bettis told The Yorkshire Post: "If we don't get promoted, it'll be the first time in eight years that we are really a Championship club. We've either been in the Premier League or a Championship club with parachute payments.
“On top of that the Premier League have already embraced a new kind of FFP (financial fair play) called SCR, squad cost ratio. The EFL is going the same way. This is not about how big a cheque the owners can write because clubs are restricted in terms of the investment they can make."
The free agent market, therefore, could prove incredibly attractive. Clubs up and down the country have now published their retained lists and the Blades may well be casting their eyes over the list of newly-unattached players.
Here are 29 free agents Sheffield United could target ahead of the 2026/27 Championship campaign.
29. Massimo Luongo
The 31-year-old midfielder, who counts Sheffield Wednesday among his former clubs, has not been retained by Millwall. | Bruce Rollinson/PA Wire