The reason behind Iliman Ndiaye's new deal stand-off at Sheffield United

Paul Heckingbottom, the Championship club’s manager, revealed before this weekend’s game against Stoke City that the uncertainty surrounding the club’s ownership means his employers are not in a position to reach agreement with any of those players whose deals could expire at the end of the season.

Although Ndiaye is tied to United until next summer, meaning his current arrangement still has 17 months to run, the 22-year-old’s value will only diminish following this month’s transfer window unless that is extended. But the situation at board level, coupled with the strict budgetary constraints Heckingbottom is operating under despite leading his squad to second in the table, means it is extremely unlikely United can immediately offer Ndiaye the type of salary which would tempt his advisors to reopen negotiations.

That, coupled with the fact s o many of those set to face City are about to become free agents , leaves United in a precarious situation off the pitch regardless of their position on it.

After months of attempting to downplay the matter, Heckingbottom has become increasingly vocal of late about the need to address an issue which threatens to complicate both his medium and long-term planning.

Billy Sharp, Oli McBurnie, Oli Norwood and goalkeeper Wes Foderingham are among those whose contracts expire following the final match of the campaign, although a large percentage are thought to possess 12 month options.

Prince Abdullah bin Mus’ad bin Abdulaziz Al Saud is holding discussions with an investor or investors about relinquishing control of United, after taking sole charge following a High Court battle with former co-owner Kevin McCabe. Confirming he has not been briefed on the progress of those talks, Heckingbottom insisted it is imperative United regain control of who can leave and when once those talks are concluded.

Ndiaye has scored nine times for United since August and announced himself to a global audience with a series of impressive displays for his country in the Middle East. Having previously spent time in Marseille’s youth system, the attacker has spoken about his desire to eventually return to the Orange Velodrome although Heckingbottom is adamant he must not depart until United’s latest bid for promotion is decided.

They are preparing for the meeting with Alex Neil’s side nine points clear of third placed Blackburn Rovers with 20 matches remaining. City are ranked 18th, and 21 behind Heckingbottom’s men.

The failure of Reda Khadra’s spell on loan from Brighton and Hove Albion means United’s coaching staff are now searching for a new attacking player ahead of this month’s transfer deadline. Heckingbottom believes Khadra’s exit should create enough room on an excruciatingly tight budget to draft in a replacement for the Germany under-21 international. But his priority is to ensure Ndiaye, Sander Berge and others linked with moves elsewhere remain in situ.

Heckingbottom has previously stated he removed himself from the negotiation process after providing his recommendations about who should be kept beyond the end of the season in order to focus solely on footballing matters.