When it comes to transfer fees, the Blades have been very frugal since dropping out of the Premier League 18 months ago amid interest from potential buyers is hardly likely to make the current ownership push the boat out.

Added to that, along with Burnley, the Blades look a class apart in the Championship, and are well-placed to win promotion, thanks in no small part to the huge depth of quality they have been able to call upon.

But the departure of Reda Khadra means Paul Heckingbottom is pushing for another forward.

Although the German only chipped in with one goal before heading to Birmingham City after his loan was cut short, the injury problems which have beset Oli McBurnie and Rhian Brewster this season, not to mention the fact Billy Sharp is getting a bit old to regularly play twice a week means Heckingbottom wants the insurance of another striker, most likely on loan.

But the bigger issue is keeping the crown jewels.

In fairness to the board, they stared down interest in Sander Berge in the last window, refusing to sell for less than his release clause, which was way above any suitor's valuation. With promotion closer now, it is hard to imagine them changing course.

But the big prize has become Iliman Ndiaye after a brilliant first half of the season, a World Cup campaign which saw him start for Senegal in the knockout stages against England, and a string of assists since he came back. The mood music from Bramall Lane is that they have no wish to sell but the fear is always that every player has his price.

Sheffield United: January transfer window state of play in a month where less could be more