Have your say: Future of Evans and Beattie on Wilson’s agenda

Relegated 12 months ago, the Blades had been firmly on course for an immediate return to the Championship.

Now they have suffered heartache in yet another play-off final after losing their grip on a top-two place in the final weeks of the season.

As the dust settles on what happened at Wembley, there are now some important decisions to be made at Bramall Lane.

Most pressing of all is the question of who stays and who goes.

The Blades have a number of high earners out of contract including striker Ched Evans – who is now serving a five-year prison sentence for rape.

Despite scoring 35 goals for the club this season, Evans’s value is up in the air as a result of last month’s court ruling. If his impending appeal this summer fails, he is worth nothing. If successful the Welsh international will be a player in high demand.

The Blades have refused to comment on his future but would want him to stay. But there is also the matter of his estimated £20,000-a-week salary. Whether the Blades can afford such a luxury in League One is questionable.

Other players out of contract include goalkeeper Steve Simonsen and defender Andy Taylor.

Midfielder Lee Williamson has expressed his desire for a new deal but Austrian defender Johnny Ertl looks set to be released.

What does the future hold for former England striker James Beattie who missed the play-offs due to suspension?

Beattie is now 34 and still to score since returning for his second spell at Bramall Lane.

Significantly, Blades manager Danny Wilson’s job is safe. Wilson’s appointment split supporters last summer – due to his previous association with Wednesday – but he has won many friends and admirers this season with his approach to the job and the team’s attractive style of play.

Unfortunately, Wilson can do nothing now about the identities of next season’s opponents. Where promotion would have thrown up mouth-watering dates against the likes of Wolves, Birmingham and Leeds, play-off failure brings another 12 months of frustration at backwaters such as Crawley, Shrewsbury and Yeovil.

Attendances are unlikely to increase. Some players may also feel the time is right to move up the league without the Blades.

Harry Maguire, Matt Lowton and midfielder Stephen Quinn are the three most saleable assets.