Blades boss Chris Wilder was hoping for a breakthrough early on in the window after presenting a list of targets to the Bramall Lane board before Christmas.
That sadly failed to materialise and Wilder admitted on Sunday after the 3-1 home defeat to Tottenham Hotspur that no incomings are close.
“There’s nothing to report, I want to talk about football because that’s the most important thing right now,” Wilder said.
“Football is what I’m totally focused on, because that’s the way it’s got to be. It has to, with the situation we are in and what we’re trying to do.”
Manchester United’s Jesse Lingard, Preston North End’s Ben Davies and Sampdoria’s Omar Colley of Sampdoria are known targets, though it remains unclear if any business can be done.
The Star understands that Lingard has been reassured by his advisors that joining Wilder’s side, who are 11 points adrift of safety, would not prove an obstacle to securing a high-profile move away from Old Trafford in the summer.
A left-sided centre-half and an attacking midfielder remain the priority in the winter market, which closes at 11pm on February 1.
Here’s a round-up of some of the other transfer rumours from the Blades’ Premier League rivals this morning: