Sheffield United: Draft plan for the transfer window revealed

But as the club continues to be linked with a steady stream of names, particularly those at the younger end of the market, the 45-year-old and his assistants believe its number one priority must be ensuring the squad of players they have assembled remains intact. Or, to put it another way, rebut the bids they expect to receive for Iliman Ndiaye following his displays at the World Cup and resist the temptation to consider any approaches for Sander Berge following the uncertainty surrounding the Norwegian’s future last summer.

Privately, despite maintaining contact with a number of potential targets over the past few months, Heckingbottom and his assistants Stuart McCall and Jack Lester are not planning a raft of acquisitions. Indeed, given the pressure which is seemingly being applied to their budget, several well-placed sources within the game last night stressed they think the trio have considered a scenario where no new faces arrive after five were welcomed to Bramall Lane before the start of the present campaign.

With several of United’s rivals towards the top of the division plotting big recruitment drives, a lack of activity should not prove too much of a danger providing the likes of Berge, Max Lowe, Jayden Bogle, John Fleck and Anel Ahmedhodzic all return to action shortly. Indeed, if placing some of the deals they have been piecing together on hold means Ndiaye remains in situ for the next 25 games at least, then Heckingbottom and his associates will view it as a worthwhile sacrifice.

“We’re in a good position, not satisfied but in a good position,” the United manager told The Star, after seeing his squad climb to second in the table before the hiatus in the domestic fixture schedule. “I think we can get better, and will get better, when some of these lads start to come back. Certainly we’ll be stronger and have more options to work with.”

Although Berge’s injury issues are likely to dissuade Club Brugge from immediately resurrecting their interest, Ndiaye’s performances for Senegal in Qatar will have captured the imagination of clubs at home and abroad. Aged 22, United’s joint-leading goalscorer this term has been a revelation for the African champions at the tournament. Repeating his performance against Ecuador, when Aliou Cisse’s men face England in the knockout stages on Sunday, is likely to convince Ndiaye’s admirers that the time to strike is now rather than wait for him to enter the final 12 months of a contract which is set to expire in 2024. Although he adheres to a strict code of secrecy when it comes to boardroom and boot room relations, it would be a huge surprise if Heckingbottom hasn’t already started to remind his employers about the danger of doing business now.

“We want to build on what we’ve got,” he insisted at the beginning of last month. “Get better, keep moving forward. Because with people coming back, we’ll be in a good place to do that.”