Sheffield United: No more huge earners at Bramall Lane, vows co-owner Kevin McCabe

Although Bramall Lane’s hierarchy have faced claims they do not invest enough in the first team squad, figures acquired by The Star suggest their player expenditure costs were the highest in League One last term.

Chris Wilder, who took charge when Nigel Adkins was sacked earlier this month, vowed to deliver greater “value for money” when he was unveiled as United’s ninth permanent manager since May 2007 less than a fortnight ago.

That suggests the former Northampton Town chief’s search for reinforcements will focus mainly on the lower leagues.

McCabe, despite accepting his share of the blame, recently expressed frustration that many of Wilder’s predecessors had preferred to scout at top-flight and Championship level rather than seeking to cherrypick the best talent from the bottom two divisions.

“We need the right remuneration,” McCabe said. “More League One with bonuses if we get to the Championship if you like. Maybe in the past we’ve been too weak on that and its cost us dearly.”

McCabe has previously flirted with the idea of appointing a director of football, with Graham Taylor once considered for the role. That plan, however, has now been kicked into the long grass with Wilder and his assistant Alan Knill handed full responsibility for identifying potential targets. Other members of the technical board will then be charged with ensuring they are acquired on sensible terms.

The fact that under-21 players do not count towards a club’s Salary Cost Management Protocol (SCMP) obligations, coupled with changes to the loan system, means the opinion of Steelphalt Academy staff will also be canvassed.

SCMP prohibits United from spending more than 60 per cent of their turnover, which includes matchday revenue, profit on player sales and merit payments, on wages.