Sheffield United CEO Stephen Bettis has 'no regrets' after a transfer window to test the patience

The pair were sold to Marseille and Burnley respectively for eight-figure fees reinvested in Coventry City's Gustavo Hamer and Aston Villa's Cameron Archer.

Both already look good signings and scored on their Premier League debuts but Hamer was not signed in time for the opening day and Archer only made his debut in Saturday's 2-2 draw with Everton after haggling over a buy-back clause.

That led to criticism that the Blades should have pushed deals through quicker, and the pair should not have been allowed to get into the final 12 months of their contracts.

"Maybe fans won't like my answer but I don't have regrets," argued Bettis. "We got a player (Ndiaye) from Boreham Wood on a free, brought him through the ranks, gave him an opportunity and we sold him for a lot of money (around £20m).

"We're not at the top of the tree and there are clubs more attractive than us.

"We wanted to keep both players at the football club. The manager (Paul Heckingbottom) wanted them, the owner (Prince Abdullah bin Musa'ad) wanted them. We did everything to keep them.

"Everyone knew about the interest from Marseille and everyone knows the affiliation (French-born Ndiaye had) with Marseille but we got to the point where a new deal was agreed for him to stay.

"The day of the signing, Iliman had second thoughts and asked for more time to consider it and 24 hours later said he wanted to play for Marseille and achieve his dream.

"We worked tirelessly and did what we needed to from a contract and money perspective to keep him. He decided that the pull of playing for Marseille in the Champions League was too big to turn down.

"We got an offer from Burnley about five weeks before we sold Sander, we turned it down immediately. We told them our valuation and they said there's no way we're paying that.

"We're not a club who can let a player of Sander's or Iliman's value leave on a free transfer so we have to manage it carefully.

"We spoke to Sander about a one-year extension because he didn't want to do a long-term contract. And then four or five weeks later they (Burnley) came to us and made a new offer which we refused again.

"We then got three or four offers until they met our valuation (of around £13m) and we accepted because we felt it was the right thing for the club after Sander said he didn't wish to sign an extension.

"At that point we brought Hamer in who I think is a really good signing, young on a long-term contract."

If it sounds a convenient excuse for a regime which looks out of its financial depth in the Premier League, Bettis can point to a £100m deal between two much richer clubs the week Berge joined Burnley.

"Three days before the season started Spurs sold Harry Kane (to Bayern Munich)," he pointed out. "We don't control when offers come in or players' reactions to that.

"We have good players here who clubs want to pay good money for. We should want that problem in more windows because it means we are doing our jobs well.

"There are four parties involved – us, the other club, the player and the agent. In an ideal world, we want everything done on the day the window opens but it was probably the most challenging window I've had."

The Blades made their interest in borrowing James McAtee from Manchester City well known before his previous season-long loan even expired, but were made to wait until deadline afternoon.

"We were in constant communication with James, his agent and Man City," said Bettis.

"We didn't know if City were going to let him out and we had to be patient. If we lose out on one or two games because of that the manager was willing to take that risk."

Likewise, there was little the Blades could do to persuade Berge and Ndiaye to sign extended contracts beyond offering money they do not have in the absence of a long-sought takeover.

"Don't think we're sat here when players get to one year left (on their contracts) and then we decide to dust off the chequebook," said Bettis.

"Iliman was offered a contract the season before and during the season, all of which he turned down.

"Equally, we can't just be writing cheques for any amount any player wants to stay because there wouldn't be a club here. We'd be broke."

Bettis sees a window which started with signing a variety of cut-price players unproven in English football as a success. Time will be the judge.

"We've done some good business, brought in some young talented players on long contracts,” he said. "We can push on next season if we're in the Premier League and if we're in the Championship we're in a really good position to bounce back up."