Sheffield United transfer news: If Sander Berge is sold to Fulham, Paul Heckingbottom has shopping list ready

The Norway midfielder was pulled out of the squad for Sunday's FA Cup fourth-round tie at Wrexham the previous day after the Cottagers emerged as credible buyers for Berge.

Without him, United were held to a 3-3 draw in a thrilling game at Wrexham's Racecourse Ground.

The Blades are currently unable to sign players because of a transfer embargo over an unpaid debt, but selling Berge would allow them to settle that, at which point the embargo would immediately be limited.

Manager Heckingbottom says he has a list of players he would like to replace Berge and Reda Khadra, whose loan was cut short earlier this month.

"If the worst happened and we lost Sander we've given the club a couple of players for the two we'd have lost and we'd be out of embargo and we should go and get them," he said.

"He'd be a big loss. We worked hard to get this squad together in terms of the balance and how competitive we've made it and that's shown. The simple thing for me is to keep it together.

"We find ourselves in difficult times financially and some tough decisions have to be made.

"But there's lots of ways we can come out of it and not lose players. I have to be prepared for whatever happens.

"We had to pull him out on Saturday.

"I'm not daft enough to not know it can happen. He was ready to travel and just before the bus left we pulled him out.

"Windows are always like this.

"Whatever happens between now and Tuesday (when the transfer window shuts at 11pm), I'm prepared for. Then it's about delivering it.

"This is what I think we've done well over the last 18 months. You can't be scared by it or start sulking and moaning because you get these problems all the time."

And Heckingbottom, who lost James McAtee to an ankle injury in north Wales and who will look into if there are grounds to appeal Daniel Jebbison's red card, has not given up hope of Berge staying.

"Sander wants to stay. The clubs can discuss a fee now and he might want to stay," said Heckingbottom.

"Sander still wanted to come (to Wrexham) but it was the club's decision to protect that option, that asset. I'm not going to say I agree with it because I want the players but I understand it and I was prepared for it."

Jebbison is facing a three-match ban for an off-the-ball incident picked up by fourth official Scott Oldham but not referee Dean Whitestone or the television cameras.

"I was stood next to the fourth (official) and he's seen something I've not. I've looked at the footage and can't see anything of it," said Heckingbottom.

"We can't just accept it, we've got to get to the bottom of it because either Jebbo's got to learn from it or if there's nothing in it we need the player, so we've got to appeal."