Sheffield United priced out of transfer move for striker ‘target’ as financial challenge laid bare

The 27-year-old has been linked with a host of clubs this summer, including the newly-promoted Blades. Fellow Premier League sides Burnley, Brighton, West Ham, Brentford and Crystal Palace have also been credited with an interest, with reports suggesting that a £20m fee would tempt Strasbourg into doing business.

Diallo has netted 20 times in 34 matches this season to boost his side’s survival hopes and also attract attention from the Premier League, with clubs always looking for value for money with players from overseas.

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Although it remains unclear whether Diallo’s name did feature on a list of targets drawn up by Heckingbottom and his head of recruitment Paul Mitchell, they would have to look elsewhere anyway if reports of the £20m valuation are correct.

Despite winning promotion last season, the budget placed at Heckingbottom’s disposal is a modest one as United look to take a more altruistic approach to recruitment. The club are still paying for some of the signings made during their last top-flight adventure and only recently saw a transfer embargo lifted after missing payments.

The situation highlights the challenge facing United this season, when even players who have never kicked a ball in England’s top-flight, and therefore would be huge risks, are commanding fees well above what United could afford to commit on a single player.

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Heckingbottom will instead concentrate the majority of his recruitment in the loan and free agent market, having identified the need for five or six players to bolster his squad ahead of their Premier League test.

That assumption was made on the proviso of retaining the services of all United’s existing players - a plan that United’s board of directors did not necessarily agree with. Heckingbottom was due to meet with the United hierarchy in Gevena earlier this week to thrash out their plans for the new campaign, with the deadline for informing out-of-contract players if they will be kept on or not looming large.

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