Fears about Sheffield United's attacking options quashed as transfer embargo prompts change of approach

With Rhian Brewster still recovering from the hamstring problem which has ruled him out of action since October and Reda Khadra’s loan from Brighton and Hove Albion being terminated, Heckingbottom had hoped to enter the transfer market this month in order to bolster United’s frontline. But news that his employers are banned from registering any new players after missing a payment related to a previous payment will scupper those hopes unless the situation is quickly resolved.

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Despite United’s off the pitch issues, Heckingbottom’s squad finished the latest round of Championship games ranked second in the table and 13 points clear of third place.

With Iliman Ndiaye, Billy Sharp, Daniel Jebbison and Oli McBurnie at his disposal ahead of Sunday’s FA Cup fourth round tie at Wrexham, the United manager said: “Every one of those brings something a little bit different to the table. They’ve all got different skills sets and their own particular strengths.

“That’s a good position for us to be in because it means we can change and adapt. They’re all really good players, as we know, in their own right. But they enable us to change things around.”

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Although McBurnie is being eased back into action as he continues to receive treatment for an ankle complaint, Ndiaye, Jebbison and Sharp are all fully fit as United prepare to travel to the Racecourse Ground. Ndiaye, whose improvisation and technique have seen him score 10 goals and create eight more so far this term, partnered Jebbison in attack during the 1-0 victory over Hull City which saw United take another important step towards promotion. The teenager netted for the second time in two outings during that fixture and, working alongside the mercurial Ndiaye, captured the imagination of Heckingbottom and his coaching staff by constantly “stretching” the City defence. Sharp, who turns 37 next month, remains the most clinical finisher at Bramall Lane and has become adept at holding up the ball and bringing others into play.

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“We’ve got options up there, because of the situation,” Heckingbottom continued. “We’ll use those depending on what we want to do or something we see in the opposition.”

United must decide whether to start McBurnie in north Wales as he works on his fitness following a series of issues. Had Heckingbottom been able to sign a replacement for Khadra, he has intimated the Scotland international would have been given more time to recover from the problems which impeded his progress after hitting the target nine times before the World Cup break. But McBurnie’s rehabilitation programme was revised when it became apparent United’s financial situation would complicate Heckingbottom’s search.

After bringing the former Swansea City marksman on during the closing stages of the clash with City, Heckingbottom said: “Ideally, we wanted him (McBurnie) to be in a position where he was ready to start before bringing him back. We wanted him to be able to do all of the things he could before having to step out. That’s changed, yes. But the run-out he had will do him the power of good.”

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