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:

5. Wijnaldum set for Barca switch
Gini Wijnaldum will reject Liverpool’s last-ditch efforts to keep him at the club and to fulfill a boyhood dream with Barcelona. The Dutchman’s contract at Anfield expires this summer, with former manager Ronald Koeman in charge at the Nou Camp. (Daily Mirror) Photo: Clive Brunskill

6. Phillips talk up Cochrane interest
Kevin Phillips has backed Sunderland’s reported interest in Brighton full-back Alex Cochrane. He said: It would be a good signing for the club. It would boost everyone because he is a quality player. Let’s hope they can get that one over the line.” (Football Insider) Photo: Alex Burstow

7. Walton allowed to leave Brighton
Brighton will allow goalkeeper Christian Walton to leave before the deadline. The 25-year-old is out-of-contract at the end of the season, with Luton Town and Sheffield Wednesday two of the teams mentioned. (The Sun) Photo: Steve Bardens

8. Lazaar can leave for free
Newcastle United are willing to let Achraf Lazaar leave on a free in January because of their good relationship with his agent, Mohammed Sinouh. The Moroccan’s representatives are currently “looking for the right destination”. (Tuttomercatoweb) Photo: HECTOR RETAMAL

