Sheffield United manager Chris Wilder and his recruitment gurus continue to identify transfer targets

United will enter tomorrow’s match against West Ham with effectively the same group of players which faced David Moyes’ side in November, after moves for Jesse Lingard and Ben Davies failed to materialise.

Lingard, the Manchester United and England midfielder, is expected to face Wilder’s team this evening after joining their latest opponents on loan when it became apparent Bramall Lane’s hierarchy had withdrawn its offer to make fresh funds available; owner HRH Prince Abdullah bin Musa’ad bin Abdulaziz Al Saud later stating this was because of concerns about United’s position in the table, past record in the market and his “belief” in the existing squad.

Although the proposal Wilder’s representatives made to Lingard made it plain the 28-year-old would return to Old Trafford this summer, the United manager had hoped to strike a permanent arrangement for centre-half Ben Davies; believing the former Preston North End defender would prove an important addition even if his side is relegated. However, more than six month’s worth of research went to waste when Davies joined Liverpool on deadline day.

Asked if United’s inaction would have a negative impact upon his plans to develop their squad, Wilder said: “That happens. If there’s a decision made and you don’t get a player, you move on.

“All my focus is on giving the players in the group the best opportunity to focus on what’s ahead of them. That’s basically where we are.”

Despite his phlegmatic response, missing out on Davies is likely to be an even greater source of frustration to Wilder than his inability to land Lingard who has scored twice since arriving in east London. With Jack O’Connell likely to attract interest from top-flight clubs when he recovers from a serious knee injury, Davies was seen as the ideal candidate to provide cover and competition for the Liverpudlian. Although United also plan to integrate Rhys Norrington Davies into their plans when the youngster completes a loan spell at Stoke City, Wilder is aware that United will need at least two players capable of performing this specialist role if O'Connell is eventually lured away.

“The odds are stacked against us staying in this division,” Wilder conceded, with United travelling south at the bottom of the table. “You always have plans. I don’t know exactly what the financial situation of the club is, so that’s something the board will factor in, whether it’s this window or what happens in the summer.

“If we do manage to retain Premier League status or are in the Championship, the recruitment team is still ploughing ahead in terms of identifying players. If not, then Mitch (Paul Mitchell, United’s head of recruitment) might as well go back to the building site, or whatever else he was doing before we brought him here and he reminded everyone about his ability and knowledge in this area.”

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