It makes no sense for Sheffield United or Everton 'target' Iliman Ndiaye to court interest now

Earlier this term, when he began devising a plan of action about how best to deal with the situation, manager Paul Heckingbottom accepted the youngster would be the subject of intense speculation linking him with top-flight clubs both at home and abroad. But after discussing things with the player and observing his attitude during training - something he believes is a more accurate barometer of Ndiaye’s intentions than in-game performance, which can be subject to form - Heckingbottom doubled down on his warning that in order to enhance United’s promotion prospects the 22-year-old must not be sold. It was the best indication yet that, having assessed all of the evidence at his disposal, the former Barnsley, Leeds and Hibernian chief thinks Ndiaye remains committed to helping the Championship side go up.

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Nevertheless, despite reaching that conclusion, Heckingbottom is aware that nothing in football is ever truly certain. Although United are second in the table and 13 points clear of third ahead of Sunday’s FA Cup tie at Wrexham, the transfer embargo his employers are now operating under after failing to pay a debt on time has changed the Bramall Lane landscape dramatically. Suddenly, Ndiaye’s admirers, who are said to include Everton, sense an opportunity to land the forward for a considerably reduced fee - somewhere between £13m and £15m if reports emanating from Goodison Park are accurate.

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It was obvious to anyone who wanted to follow the trail of clues that United’s finances were becoming increasingly stretched over the past 12 months or so. Only two permanent acquisitions were brokered over the summer, with just one of those involving a fee. Towards the end of last term, Heckingbottom was clearly operating under the assumption that a new pitch at the Randox Health Academy would be fully operational by the time his squad returned from a warm weather camp in Portugal. It has now been laid but, as they prepared for last week’s victory over Hull City, they were still not able to use it because of the delays to the works. And all of that was before it emerged the English Football League have now banned United from processing new registrations because of monies owed relating to a previous deal. There had been rumblings behind the scenes that something like this was coming for a considerable period of time.

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Still, those who work with Ndiaye believe the end of the campaign will be the moment when his advisors are most likely to reveal their hand. Having handled his last round of contract negotiations with all the diplomacy of a pubescent teenager whose hormones are shooting through the roof, United now privately accept that Ndiaye’s representatives are intent on allowing him to enter the final year of that agreement before surveying the field. Knowing full well their client is destined for the highest level, either with or without United, that would strengthen the bargaining position of Ndiaye’s advisors. And, even though they could be under new ownership by then, significantly weaken United’s hand.

Clearly in an awkward situation off the pitch - otherwise they would simply pay the money they owe rather than remaining “in constant dialogue with relevant stakeholders, with the aim of working to a resolution” as their official statement confirmed - United’s hierarchy nevertheless hope to disentangle themselves without cashing in on their most valuable talent. That is not part of the plan. Nor is Everton’s supposed valuation of Ndiaye, at best around £20m less than what independent experts estimate he could be worth, likely to prompt a change of policy behind the scenes. Particularly as the asset Prince Abdullah bin Musa’ad bin Abdulaziz Al Saud’s potential replacement is aiming to buy, would be devalued considerably if Ndiaye departs.

In grave danger of being relegated, without a manager and in the midst of a civil war between involving its directors and supporters, Everton is unlikely to head the list of potential destination’s Ndiaye’s people have in mind for a player who, despite scoring 10 goals this season and claiming eight assists, is still developing as a footballer. If he leaves South Yorkshire, which one suspects money will dictate happens in the not-so-distant future, a more stable environment would be preferable.

Ndiaye could be rested for the visit to the Racecourse Ground, although he did start against Millwall in the previou round. With Oli McBurnie still being eased back towards full fitness, Heckingbottom suddenly has another attacking option at his disposal. But even though Daniel Jebbison’s return to form is timely, with the teenager netting twice in his last three outings, United’ frontline is still short of options with Rhian Brewster making his way back from a hamstring complaint.

Of course, cashing in on Ndiaye now would enable United to meet their financial obligations and remove the EFL’s ban. But the costs associated with drafting in a replacement, and possibly one for Khadra too, would eat into any profit they make on the deal.

It makes more sense for them to try and identify external sources of backing, until such time as the outcome of the takeover talks is known, rather than risk adversely affecting the chemistry and certainly the strength of the group Heckingbottom has assembled. And Ndiaye’s inner circle would also be advised to hold their fire. For the time being at least.

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