The Blades made one high-profile sale last summer with Aaron Ramsdale completing a £30m move to Arsenal last August, a blow for the South Yorkshire outfit that was softened by Wes Foderingham’s emergence as a useful first-team asset.
However, they were able to hold on to Norwegian midfielder Sander Berge who was expected to move on during the previous summer window amid strong interest from clubs in England and Italy.
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However, Paul Heckingbottom’s side have only forked out on a transfer fee for one player in the past two windows, with Adam Davies arriving from Stoke City for a modest £250,000.
With the Blades seemingly set to mainly stick with free agents and loan deals again this summer, Heckingbottom faces the prospect of needing to cash in on one or two of his most valuable assets to give him a big budget to work with over the summer.
And the Blades are open to sales, with the Sheffield Star revealing that any bid for a player at matches their valuation will be considered and discussed with United’s manager before a decision is made on their future.
Football League World understands that one of their most valuable players in Berge isn’t yet the subject of intense interest like he was 12 months ago.
Considering their progress under their current manager, the second-tier side should be looking to keep most of their squad.
Wes Foderingham and Adam Davies are two solid options at this level and both should remain at the club, with the likes of Chris Basham, John Egan and Jack Robinson all forming an important part of their backline. None of the quintet should be for sale.
Oliver Norwood and John Fleck should also remain at Bramall Lane – and some would argue Berge is a must-keep as a potential replacement for Morgan Gibbs-White in the advanced midfield role.
It will be extremely difficult for them to replace the Wolves loanee so having someone of the Norwegian’s quality to replace him is ideal. However, if they receive a bid that’s anywhere near the £22m they reportedly paid for him, they would probably be well served cashing in.
An eight-figure fee could allow them to recruit a replacement and address other areas, so his potential sale would make sense. However, they shouldn’t be looking to sell too many players – because they should have the funds to give their manager a decent amount of money to work with regardless of outgoings.