The Blades will be aiming to build on an impressive first season back in the Championship.
This squad is still mainly made up of League One players, so improvements can certainly be made, although that means players who have contributed a lot to their recent success will have to leave.
Chris Wilder has been hugely successful with the Blades, but they started to reach their limitations last season and ultimately fell short of the play-offs even though they started the season strongly.
With the owners set for a meeting later this week, meanwhile, there could be plenty of changes coming to Bramall Lane and we’ve been thinking about three players that they might look to cash in on.
Here are three players that could end up leaving in the summer…
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