Sheffield United: Solidarity is shown with other clubs dismayed by fixture postponements

Although they have not commented on the matter publicly, United are known to be frustrated by fact recent games against Queens Park Rangers, Preston North End and Hull City must all be rescheduled after their opponents reported not enough players were available for selection.

Despite making a slow start to the season following last term’s relegation from the Premier League, United’s win over Fulham earlier this month was their fourth victory in a row - with three of those coming since Paul Heckingbottom’s appointment as manager.

However, United must now enter their New Year’s Day meeting with fellow promotion hopefuls Middlesbrough stripped of the rhythm they built-up following that triumph in west London.

City face an investigation by the English Football League after withdrawing from their home game against Blackburn Rovers last weekend only two hours before kick-off - a call which prompted fury at Ewood Park.

AFC Wimbledon have also outlined their disappointment at events within the EFL’s competitions, sending a letter to the governing body calling for those who fail to adhere to guidelines designed to prevent the spread of the coronavirus to be “held to account”.

United sympathise with that position, and are thought to be keen on ensuring there is greater clarity surrounding decisions to postpone fixtures.

Like Wimbledon, some officials at Bramall Lane feel they are in danger of being placed at a disadvantage later in the campaign if key members of their squad who would have faced QPR, North End or City are ruled-out through illness, injury or suspension when new dates are announced. The sides they face could also be stronger than might otherwise have been the case, as unfit players return to peak condition.

Noting how Wimbledon have been able to limit the number of positive tests within their playing and coaching staffs since the highly contagious Omicron variant was first discovered, their chief executive Joe Palmer said: “This is not by luck. This is down to hard work and spending resources our club ultimately does not have at its disposal. This is the players sacrificing their ability to spend time with their loved ones.

“Christmas gatherings have been cancelled and everyone at the club has played their part; the players have to be truly commended for their commitment.”

"Further, where it is found that a club was unable to fulfil a fixture,” Palmer also stated, “They must be held to accounts for all decisions which led to that position.”

Palmer clearly has suspicions that the safety measures being followed by clubs such as United and his own are not being adhered to across the entirety of the EFL.

United have taken a number of steps to try and limit the number of positive cases among those under Heckingbottom’s command - including revising their travel arrangements to away games and also reminding players of their responsibilities away from the training ground.