Sheffield United could exploit Nottingham Forest's financial woe with transfer move for two targets

Long-time Sheffield United transfer targets set to be sacrificed as Nottingham Forest look to avoid further financial penalties

Sheffield United could look to exploit the financial uncertainty surrounding Nottingham Forest this summer in a bid to bring two former transfer targets to South Yorkshire, as part of Chris Wilder’s big Bramall Lane rebuild. Forest fell foul of financial rules last season and were docked four points for overspending, although they still managed to retain their Premier League status.

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Forest initially feared having to cash in on some of their prized assets - including former United loan star Morgan Gibbs-White - this summer to avoid further punishment, but The Telegraph report that they need to raise only £20m before the end of June to comply with profit and sustainability rules for this year. Forest are confident that they can achieve that figure by selling fringe players.

Two men in that category who have previously attracted United’s attention are midfielder Lewis O’Brien and defender Joe Worrall. Worrall was a target for current Blades boss Chris Wilder in January, with Forest initially rejecting United’s attempt to take the centre-half on loan for the second half of the season and pushing for a sale. By the time they relented and changed their stance, informing United that they could loan Worrall after all, the Blades had already moved on and signed Mason Holgate instead, with Worrall subsequently joining Beşiktaş on loan instead.

Midfielder O’Brien is another long-term target of United, who Wilder was first linked with signing in his first spell at Bramall Lane. O’Brien has played only 17 times for Forest after signing from Huddersfield two years ago and after loan spells with DC United and Middlesbrough, will be keen to kickstart his career by playing consistently. He was keen to make his move to Boro permanent but finances prevented that happening, and Michael Carrick’s side are understood to have moved on to other targets.

Defence and midfield are two key positions for United this summer, after the departures of long-serving trio Chris Basham, Ollie Norwood and Ben Osborn - while skipper John Egan may also move on. Wilder has stressed his desire to add more leadership to his group ahead of the new campaign but as things stand is working on frees, loans and small fees - although a potential US-led takeover of the Blades could change the financial landscape at Bramall Lane this summer.

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