Sheffield United have placed two new centre-forwards and an experienced centre-half at the top of their wanted-list this summer.
Despite the on-going uncertainty surrounding his long-term future at Bramall Lane, Chris Wilder is thought to have held talks about a number of potential targets ahead of the new Championship campaign.
After admitting United’s failure to “kill off” opponents undermined their push for the play-offs last season, bolstering his attacking options is Wilder’s number one priority while a defender, capable of competing with the likes of Jack O’Connell, Chris Basham (pictured) and Richard Stearman, also features among the 50-year-old’s requirements.
United paved the way for fresh arrivals by releasing two players, including Clayton Donaldson, and making another seven available for transfer three days ago.
With Donaldson’s fellow strikers Caolan Lavery and James Hanson among those declared surplus to requirements, Wilder has created space for at least two new goalscorers.
James Wilson’s return to Manchester United following an unsuccessful loan spell provides further room for manoeuvre on United’s budget.
Wilder’s side finished 10th last season but remained in top six contention until the penultimate match of the campaign.
Although they exceeded expectations after winning promotion 12 months earlier, United’s manager recently admitted he could be forced to consider his position unless their on-going ownership issue is resolved.
Kevin McCabe and HRH Prince Abdullah bin Musa’ad bin Abdulaziz Al Saud are set to hold a face to face meeting to discuss their respective takeover bids.
Although Sunderland’s prospective new owners want Wilder to succeed Chris Coleman, his preferred outcome is for the two men to iron out their differences and remain at the helm of the South Yorkshire club.
The decision to begin remodelling United’s squad ahead of the 2018/19 season reflects this position.