Barnsley manager Paul Heckingbottom has outlined the approach the club will take regarding offers for his top players this summer, reports the Yorkshire Post. 

The Tykes return to Championship football last season has seen increased interest in their key men and Heckingbottom has already seen the likes of Sam Winnall, Conor Hourihane, James Bree and Marc Roberts depart Oakwell.

All four went to divisional rivals in Sheffield Wednesday, Aston Villa and Birmingham City, which can be galling for the fans, but Heckingbottom called for perspective and the important to weigh up different factors when deciding whether to let a player leave or not.

He emphasised that the decisions are not all about money and any departures have to be sanctioned only if they make financial sense and if the club can replace the departing player.

Otherwise, Heckingbottom made it clear that the player will stay with the club, even if that means he leaves for nothing the following year, because the contribution he can make to the team in that remaining season is worth more to Barnsley than the fee - often reduced anyway when a player nears the end of his contract - would have been.

Heckingbottom's transfer resolve is set to be tested yet again as newly-promoted fellow Yorkshire side Huddersfield Town are reportedly set to return with an improvement on the £1m they offered for Tykes defender Andy Yiadom.

The Ghanaian international has only one year left on his contract, but Heckingbottom's words may make David Wagner think again, if he has designs on a cut-price deal for the versatile defender.

Barnsley fans - what do you make of Heckingbottom's comments? Should you keep your top players at all costs or cash in them rather than see them leave for nothing later on? Let us know in the comments below...