Sheffield United transfer window verdict - James McAtee “golden ticket” but questions still remain

Two and a half months after the 2023 transfer window creaked open, Sheffield United’s summer business was completed on the final day. James McAtee was the icing on the cake for the Blades - the so-called golden ticket that owner Prince Abdullah had pledged to facilitate should he be made available for loan again.

The Manchester City man’s arrival took United’s summer business to 10 players and ended a difficult window on a high, even if there was inevitable disappointment that McAtee’s move couldn’t be processed in time to have him available for this afternoon’s crunch clash against relegation rivals Everton.

Heckingbottom had made McAtee his top target this summer, despite interest in Facundo Pellistri of Manchester United amongst others, after identifying a need for more creativity at the top of the pitch. The manager had kept in touch with Tommy Doyle, McAtee's City teammate and fellow former loanee, over the summer but was philosophical when the England U21 international joined Wolves on deadline day in a loan-to-buy arrangement for a bargain-looking £5m fee.

For United, back in the Premier League after two years away, the financial landscape changed during the window after the sales of Iliman Ndiaye and then Sander Berge, just over a week later. Heckingbottom was initially working with a budget of around £20million for permanent signings this summer - despite protestations to the contrary, basic maths of the fees paid by United before Berge and Ndiaye were sold tell their own story - but suddenly United were shopping in a different market and previous, long-standing interest in Gustavo Hamer and Cameron Archer could be revisited.

Losing Ndiaye and Berge so close to the season was an undoubted gut-punch but with both men set to leave as free agents at the end of this season, the windfalls allowed United to reinvest in two players for the long-term. Heckingbottom is not in the business of making excuses but it took until the signing of Archer, on August 27, for United to restore parity from last season in terms of basic numbers. By that point United had already played two Premier League games and he was signed too late to play in the third, against Manchester City.

We'll never know what difference Archer would have made against Crystal Palace or Nottingham Forest if he had been signed earlier in the window, or if Hamer had arrived in time to face the Eagles rather than watch from the stands after being unveiled to supporters beforehand. Vinicius Souza is facing the unenviable task of getting up to speed in the Premier League by playing in the Premier League, having had no pre-season to speak of, while Heckingbottom is on record as saying that it could be October before his new signings are fully bedded in.

The manager was keen to, in his own words, "attack" the first four games of the season before the transfer deadline, with three at home giving a real opportunity to pick up points and generate some positive momentum. As it transpired United have been well in all four games, losing all by a single goal, but still go into the huge Everton game this afternoon with zero points to their name.

Two debuts, no McAtee - United predicted XI v Everton after deadline

There is a lot to like about United's business this summer. They have followed their clearly-defined transfer policy and whether you agree with it or not, targeting primarily young and reasonably-priced players who they can develop, they are at least sticking to a policy. The other side of it is that Tom Davies and Luke Thomas are the only two of the 10 to have any real experience of Premier League football; the two 'marquee' signings of late, in Archer and McAtee, have played less than 100 minutes in the top-flight between them in their careers.

Hamer made an instant impression with his debut stunner at Forest, while Souza has caught the eye as he battles opposition midfielders and cramp at the same time. Anis Slimane looked good in pre-season before injury disrupted his progress while Auston Trusty will hopefully fill an important Jack O'Connell-shaped hole at left centre-half, after becoming the most expensive defender in United's history.

Benie Traore has shown signs of becoming a fans' favourite while Yasser Larouci has offered flashes of his offensive prowess. Heckingbottom did not get everything he wanted - there was interest in Bournemouth striker Keiffer Moore as a target man-style option - while club captain John Egan remains the only dedicated centre-half on the books, with United susceptible if he is suspended or injured at any point this season. But he and his recruitment staff have made the best of the situation they have found themselves in and have taken back a bit of power to the club in terms of signings on long-term contracts and again lowering the average age of the squad.

Is it, with well over a dozen players scheduled to become free agents next summer as things stand, enough? Will United live to wonder what could have been if they had been quicker off the mark earlier in the window? Can they score enough goals to ensure that the big Blades gamble pays off with survival? Only time will tell. And either way, there's always January just around the corner....