Potential new owner Dozy Mmobuosi watches but Sheffield United focus on Rotherham

But manager Paul Heckingbottom wants the conversation to shift back to football over the weekend. Because there is a game to play and promotion to be won. Ultimately, as even the Nigerian ‘billionaire’ set to acquire control of the club will admit, only reaching the Premier League will allow the club to begin fulfilling its potential.

Rotherham, who host Paul Heckinbottom’s men at New York Stadium tomorrow, beat United by the narrowest of margins earlier this season when they made the short journey across South Yorkshire. It is the only defeat United have suffered in their last 15 outings and, with Mmobuosi likely to be watching the live feed from England, represents another opportunity to strengthen their already vice-like grip on second place.

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“We want to win anyway, regardless,” Heckingbottom said, denying his squad view the fixture as a chance to gain revenge for one of only two losses they have suffered on home soil since August. “It’s a derby, it’ll be a good atmosphere and we’ll take our away following behind the goal. The last game has no bearing. We just want to go in and get the three points.”

Twelve ahead of the Championship’s third placed team and having contested one match fewer, United are not short of incentives ahead of their trip to opponents who, by Heckingbottom’s own admission, view this fixture as one of the biggest - if not the biggest - of their entire season.

Matt Taylor was in charge when Ben Wiles’ strike just before half-time proved enough to settle November’s hard-fought encounter. But it was an encounter with Taylor’s predecessor Paul Warne over the summer which reminded Heckingbottom how Rotherham view this fixture.

“It’s one of their biggest games of the season,” he said, outlining his respect for United’s neighbours. “When Warney was there, in pre-season he knew the date straight away. It'll be a good one to play in.”

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Having been placed under a transfer embargo by the English Football League, after United’s current owners failed to keep up with their debt repayments relating to previous transfers, Heckingbottom’s main objective during the recent window was keeping Iliman Ndiaye and Sander Berge at Bramall Lane. After successfully petitioning the board about the dangers of selling either, it was a task he accomplished although the predicament his employers find themselves in meant no replacement for Reda Khadra was forthcoming. Given the Germany under-21 international’s struggles before his loan from Brighton and Hove Albion was terminated, some observers have attempted to make light of United’s failure to fill the void created in their squad created by his departure. But Heckingbottom will be frustrated, given his previous comments about the link between injuries and squad depth, that he was prevented from drafting in another attacking alternative. Particularly after deciding there was not enough evidence available to try and contest the red card centre-forward Daniel Jebbison received during last weekend’s FA Cup draw with Wrexham. The replay, at United’s ground, is scheduled for Tuesday.

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Rotherham were active during the January sales, with seven new faces arriving. Heckingbottom’s research has convinced him they might adopt a slightly different approach to this encounter than their last meeting with United. But only in terms of strategy. Like United, the 45-year-old suspects the core principles Rotherham will be required to adhere to, are set to remain the same.

“It’ll be a tough game,” Heckingbottom said. “They’ve gone to a back four and signed a couple of wingers. They’ve been very direct and that’s not a criticism, far from it, and very aggressive on second balls.”

Highlighting Rotherham’s 4-0 victory over Blackburn Rovers three weeks ago, which was followed by an away draw at Watford, he continued: “They put a lot of balls in behind and into the box, going on to win by a really good margin. Then they got a really good away point. We’re expecting that type of approach.”

Ndiaye, who is among the most exciting young talents in the country right now, will be a key man for United after scoring 11 goals and claiming eight assists since August. The Senegal international, who turns 23 next month, made it plain he had no interest in engineering a move away from United before their push for PL football is completed. Berge, who represents Norway at international level, also reassured Heckingbottom he would not agitate to leave despite being withdrawn from the team which travelled to north Wales amid interest from Fulham and Newcastle. Both are expected to feature against Rotherham who, Heckingbottom warned, are set to test United’s character as well as calibre despite sitting 20th in the table.

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“I think it’ll be really ‘in your face’ and they’ll go long from (goalkeeper Viktor) Johansson,” he predicted. “There won’t be much decision making on the ball from the boys at the back. They’ll jump on second balls and keep going forward. It’ll be a tough, hard game in that respect.”

Mmobuosi, whose credentials are now being scrutinised by officials at the EFL, is almost certain to keep abreast of developments at Rotherham as he begins shaping his vision for United’s future. With so many members of Heckingbottom’s likely starting eleven out of contract this summer, it means performances between now and May could go a long way towards deciding whether Mmobusoi and his associates are minded to keep them next term. Heckingbottom will have his say but ultimately the final call belongs to those in the boardroom.

“We’re focused on picking up as many points and wins as we can,” said Heckingbottom, who has yet to meet Mmobuosi or any of his associates. “We have to understand the atmosphere and the occasion but the approach won’t be different to, say, facing Swansea at home.”