Blades boss Chris Wilder was hoping for a breakthrough early on in the window after presenting a list of targets to the Bramall Lane board before Christmas.
That sadly failed to materialise and Wilder admitted on Sunday after the 3-1 home defeat to Tottenham Hotspur that no incomings are close.
“There’s nothing to report, I want to talk about football because that’s the most important thing right now,” Wilder said.
“Football is what I’m totally focused on, because that’s the way it’s got to be. It has to, with the situation we are in and what we’re trying to do.”
Manchester United’s Jesse Lingard, Preston North End’s Ben Davies and Sampdoria’s Omar Colley of Sampdoria are known targets, though it remains unclear if any business can be done.
The Star understands that Lingard has been reassured by his advisors that joining Wilder’s side, who are 11 points adrift of safety, would not prove an obstacle to securing a high-profile move away from Old Trafford in the summer.
A left-sided centre-half and an attacking midfielder remain the priority in the winter market, which closes at 11pm on February 1.
Here’s a round-up of some of the other transfer rumours from the Blades’ Premier League rivals this morning:

1. Lamptey signs deal
Brighton & Hove Albion right-back Tariq Lamptey has signed a new contract, keeping him at the Premier League club until June 2025. That is despite interest from Bayern Munich, Atletico Madrid, Arsenal and Sevilla. (Daily Mail) Photo: Naomi Baker

2. AVB confirms interest in Sanson
Marseille manager Andre Villas-Boas has confirmed there is Premier League interest in £20million-rated midfielder Morgan Sanson. Aston Villa became the latest club to open talks with the player, joining West Ham, Tottenham and Arsenal in the race. (Daily Mail) Photo: GERARD JULIEN

3. Lukaku considered by City
Manchester City manager Pep Guardiola will have £200million to spend in the summer with former Manchester United striker Romelu Lukaku on the list of potential signings. (Daily Telegraph) Photo: VINCENZO PINTO

4. Baggies target trio
West Bromwich Albion boss Sam Allardyce wants to sign three new players this month with Celtic Vigo midfielder Okay Yokuslu, Real Betis’ William Carvalho and Galatasaray striker Mbaye Diagne all discussed. (Daily Mail) Photo: ADRIAN DENNIS

