The Blades could improve on this season with these transfers if they keep Chris Wilder as well.

Sheffield United had an excellent first season back in the Championship because they managed to finish in 10th place with just six points separating them from the play-offs. However, a poor second half of the season saw them slip out of contention for the play-offs.

Wilder has done an excellent job with the resources available because this is mainly a League One squad, so it needs improvement if they want to build on this season. The teams around them will certainly invest, so they can't afford to be left behind.

Here are some changes they should make to the squad in the summer...

Carruthers has rarely featured this season with 14 league appearances and only four of those were starts. He offers little to the team aside from depth in the central midfield positions.

United need players that can make a difference at this level, so Carruthers is just taking up the place of a potential transfer. Wilder is unlikely to have a large budget, so getting rid of the players that he doesn't need must be a priority in order to create space financially, which is why he has been transfer listed.

Ejaria would be a cheap option to bring in to bolster the midfield. He performed well in a struggling Sunderland side even though he is only 20-years-old. Liverpool's strong squad means he is unlikely to break into the first-team anytime soon, so another loan is likely for the youngster.

Wilder has shown a willingness to bring in young loanees previously such as Cameron Carter-Vickers and James Wilson. Therefore, this would be a similar move because he has the ability to fight for a first-team spot in central midfield with Paul Coutts, John Fleck and Lee Evans among others.

Evans is another player that United should try and sell because he isn't good enough for this level. They already have two top strikers as well as David Brooks who can be moulded into a second striker, so they should look to bring in other alternatives and sell him.

He made nine league appearances without contributing anything. Last season, he scored five goals and assisted three in 25 appearances. This shows that he is much better suited to that level, so United have little need for him currently.

Waghorn would be a great player to bring in due to the threat he provides in the final third. This isn't limited to just goals either because he has 11 assists, although 16 goals wouldn't have been a bad tally to have on its own.

He would be the ideal striker for Wilder's 3-5-2 formation because of his effectiveness at working with another striker through his creative contributions in the final third. The Blades need that added bit of innovation in central areas as well as someone who can carve out their own chances, and Waghorn provides that in abundance.