Crucial to signing new players will be resolving the futures of players such as midfielder Sander Berge and goalkeeper Aaron Ramsdale, who continue to be linked with moves away from Bramall Lane following the Blades' relegation last season.
Ramsdale looks to be edging closer to a move to Arsenal, just one year on from rejoining the Blades from Bournemouth. Discussing the potential deal, ex-United striker Dean Windass claimed (via Football Fancast): “I do think Ramsdale is good enough to come in and replace [Bernd] Leno. Ramsdale has been outstanding.
“He would be a great signing and if he made him number one, he could be a revelation.”
Meanwhile, talkSPORT man Trevor Sinclair questioned why the Gunners sold goalkeeper Emi Martinez to Aston Villa, and said:
“Listen, I don’t get it. We’ve said before, Emi Martinez going to Villa – why? He was playing superbly well for Arsenal. They’ve allowed their best ‘keeper to leave and now they are chasing their tail trying to get someone (Ramsale) in to give competition for Leno.
“I just don’t understand how Arsenal is being run as a football club. For me, that Emi Martinez one should have never gone through. I know he wanted to play, but let those two goalkeepers play it out for the No.1 jersey and keep it honest.
“Arsenal's strategy in the battle for Aaron Ramsdale is laid bare They’ve not done it and they’ve let him go and he has been superb at Villa.”
Take a look at our rundown of the latest transfer stories and gossip, which includes Sheffield United and a number of other Championship sides, as the build-up to the eagerly-anticipated new season continues: