Sheffield United state of play: Sander Berge and Iliman Ndiaye expected to stay as board hold firm on valuations

So at this stage it seems like for the second transfer window running, interest in the Sheffield United player will not amount to anything. Likewise, there is growing confidence at Bramall Lane that Iliman Ndiaye will still be a Blade tomorrow.

The Blades not selling could store up off-field problems for the future, but letting either one go without signing a replacement would cause more, with the club in a strong position to win promotion to the Premier League.

That would instantly be worth in excess of £100m to them next season, putting their current cashflow difficulties into perspective.

The Champinship club have taken their stance after conversations at boardroom level, and are helped by the fact neither player is agitating to leave. Both trained as normal on deadline day.

Ndiaye is the Blades' top-scorer this season with 10 goals this season and Berge one of their most high-profile players having played Champions League football before his £22m move in January 2020, then a club record fee.

Berge's withdrawal from last weekend's FA Cup tie at Wrexham at the board's request, on top of the recent news that the Blades were under a transfer embargo for failing to pay an instalment on a transfer fee on time, appeared to have encouraged clubs to think they could do a deal for less than the Norwegian's release clause, thought to be in the region of £35m.

Fulham, Newcastle United, Brighton and Hove Albion and Napoli were all linked with moves.

But no one has produced a bid matching the Championship club's valuation.

Ndiaye caught the eye playing for Senegal at the World Cup and his time in Qatar has not disrupted his excellent Championship form. Everton showed an interest earlier in the window but have since changed manager. He did play at Wrexham, as a substitute.

Manager Paul Heckingbottom has made it very clear in this window and the last that he did not want to lose any of his club's best players. The board appear to agree with him that the risks in doing so outweigh the potential rewards from keeping them.

The longer the Blades' transfer debt remains unpaid, however, the greater the risk of further sanctions.

A big bid in the desperation hours before the deadline could yet change the picture but at this stage it looks like the Blades will finish deadline day with the same squad they started it with.