Window of opportunity will test ambitions of promotion chasers

In the cases of Sheffield United and Sheffield Wednesday, the next 28 days of the transfer window could reveal a lot.

They sit neck-and-neck in the League One promotion race with automatic promotion to the Championship firmly up for grabs.

The Owls have the edge by two points, thanks to results over the New Year, but there are still 22 games to play and other clubs are in the mix.

What happens between now and the end of the month – in terms of buying and selling – will have a major impact on the rest of the season.

Lose prize assets and results could go off the rails; strengthen what is already there and you should have no excuse for failure.

Financially, the Blades are under far more pressure to sell.

Still coming to terms with the impact of relegation, they have a bigger wage bill and bigger debts.

The Owls are in a position of financial stability because of the arrival last season of owner Milan Mandaric and the deals which wiped out the club’s long-standing debts. Mandaric will lose £5m chasing promotion this season but he regards that as an affordable gamble.

The Blades need to tread more carefully and shedding some players from the wage bill may be a necessary evil.

Striker Ched Evans, for example, is one of the highest paid players in the divison, banking around £20,000 a week.

All things being equal, he would have been sold last summer but a rape charge cast a shadow over his future. Evans has been banging in goals regularly but is due to stand trial in April. Whether this will deter some clubs remains to be seen.

Teenager Harry Maguire helped the Blades reach the final of last season’s FA Youth Cup and is now a first-team regular.

A string of impressive performances have alerted clubs in the Premier League to his potential, including Newcastle United.

The Blades would not countenance him leaving on the cheap but would struggle to resist any sort of offer approaching £2m.

Full-back Matt Lowton is another who has caught the eye prompting links to Cardiff City and Burnley.

Lowton was not involved in the Carlisle United game on Monday due to a ‘hamstring injury’ but some fans fear that was a precautionary step designed to safeguard an imminent deal.

Other players with admirers at the higher levels include midfield duo Stephen Quinn and Nick Montgomery.

Quinn was a target for Blackpool in the last transfer window while Montgomery has frequently been linked to his home-town club Leeds United.

Blades manager Danny Wilson is keen to sign winger Billy Clarke from Blackpool so Quinn’s name will surely have cropped up in negotiations.

Montgomery, meanwhile, has spent the majority of the past month on the Blades’ bench, which could make his departure less of an inconvenience.

Rangers duo John Fleck and Kyle Hutton are back on the Blades’ radar, four months after an initial move for the pair failed to beat the Football League’s transfer deadline.

Blackpool are also interested in Fleck but the striker might not be allowed to leave Ibrox because of injuries to Kyle Lafferty and Nikica Jelavic.

Hutton is a different story and Rangers have no objections to the Scottish Under-21 international midfielder moving south.

James Beattie’s future with the Blades has still to be resolved but the veteran striker is willing to stay and play for reduced wages, if only until the end of the season.

Among those who are on the fringes at Bramall Lane are Argentinian defender Elian Parrino, Norwegian winger Erik Tonne and Estonian goalkeeper Mihkel Aksalu. All three could possibly leave the club if the right offers come along.

Over at Hillsborough, the biggest priority for Owls manager Gary Megson is retaining players who are already on loan at the club.

Derby County goalkeeper Stephen Bywater and Wolves defender Danny Batth agreed to stay until the end of the season but Stoke City winger Ben Marshall, Newcastle United defender James Tavernier and Blackpool defender Miguel Llera have yet to follow suit.

Arsenal winger Sanchez Watt is also on loan but has yet to make an impact.

Marshall, in particular, would be a big loss should he leave but the Owls are waiting for news on contract talks with the Premier League club.

Stoke manager Tony Pulis will happily allow Marshall to stay but Yorkshire neighbours Huddersfield Town are trying to hijack the deal with a cash offer for the player.

The Owls have also been keeping tabs on York City striker Jason Walker, currently nursing a short-term groin injury.

Striker Gary Madine is, arguably, the Owls player who would attract the most attention during the window but for being sidelined with a broken toe.

With 11 goals in 19 games prior to the injury, Madine was playing a key role in the club’s promotion push.

His relationship with Megson has not always run smoothly, however, and other strikers have compensated for his absence.

The Owls have a number of players struggling to get in the first team, including midfielders Giles Coke and Chris Sedgwick, winger Daniel Jones, and defender Mark Reynolds.

The return to fitness of goalkeeper Nicky Weaver also means Megson has four senior goalkeepers at his disposal which opens the door for Richard O’Donnell or Arron Jameson to move out.

Decisions will be made and ambitions tested. After that, it will be down to results to confirm true stature.