Sheffield United: Strikeforce is set to bear the brunt of January's restructuring exercise in the transfer window

Speaking ahead of tomorrow’s visit to Cardiff City, United’s second Championship outing following Slavisa Jokanovic’s sacking last week, Heckingbottom insisted results between now and Christmas will shape his recruitment plans combined with performances.

Although he refused to elaborate on his priorities in the market after being placed in permanent charge, Heckingbottom did indicate that United’s attack is likely to bear the brunt of the casualties when he begins attempting to rebalance Bramall Lane’s first team squad.

Having parted company with both Chris Wilder and Jokanovic over the course of a dramatic eight months which has also seen United relegated from the Premier League, Heckingbottom currently has six centre-forwards at his disposal while teenage striker Daniel Jebbison is on loan at Burton Albion.

“We want two players for every position, two good players,” Heckingbottom said. “At the moment, I’m leaving out some really good strikers and people who are training well aren’t getting games. Are they going to be happy?

“Performances, they are going to decide but nothing is set in stone because I don’t know where we are going to be in January.”

United finished the latest round of games 13th in the table when Heckingbottom’s reign got off to the ideal start with a 2-0 win over Bristol City. Although the brief he has been handed is, on the face of it, more wide-ranging than the one Jokanovic was given after being appointed in May, Heckingbottom confirmed owner HRH Prince Abdullah bin Musa’ad bin Abdulaziz Al Saud and his board of directors are still the most powerful people at the football club because they are in control of its finances.

With United travelling to south Wales seven points outside of the play-off positions, Heckingbottom said: “You don’t want things being set. You can’t be basing decisions on anything other than performances. But if you are talking about money, then you make the most money in the Premier League so that has to be the aim.”