The transfer dilemma Sheffield United must solve this summer as Nottingham Forest wait in wings

A former Derby County defender, Lowe wrote his name in folklore at their biggest rivals Forest as part of the side that triumphed over Huddersfield – and United – in the play-offs, to seal Forest’s place in the top flight once more.

Lowe came off the bench in the final against Huddersfield – narrowly, and somehow, avoiding conceding a penalty at Wembley after a clumsy challenge – to make his 23rd, and as of now last, appearance in Forest colours.

So, what happens next?

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Steve Cooper’s side, it transpires, made an offer to sign Lowe permanently in January, at least if you read between the lines of one of Blades chief executive Stephen Bettis’ interviews this week.

That was rejected, with boss Paul Heckingbottom keen to have another look at Lowe after the confidence-boosting season on loan at Forest.

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But with Forest already facing a summer of upheaval – a number of their promotion stars, including James Garner, Djed Spence, Philip Zinckernagel and Keinan Davis were all loanees alongside Lowe – they may return to Bramall Lane with another offer.

What’s Sheffield United’s Max Lowe stance?

While they aren’t under pressure to sell any players, and Lowe isn’t officially for sale, United are also aware that every player has a price and that, as a club aiming to be self-sufficient, sales can help strengthen other areas of the squad.

United officials have a value for Lowe, as they do for every member of their squad. If a bid comes in that exceeds that, it will be discussed with manager Heckingbottom and a number of factors will influence the outcome.

As it stands, Heckingbottom has three recognised left-backs in Lowe, Enda Stevens and Rhys Norrington-Davies, while Ben Osborn can also fit in there seamlessly.

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Three specialists left-backs is clearly too many, but who goes? Norrington-Davies has shown signs of his potential but when Stevens, soon to turn 32 and approaching the final year of his contract, returned to fitness, he showed the value of experience after regaining his place.

That perhaps leaves Lowe as the odd man out, and also the most valuable asset of the three. But, with Heckingbottom big on “succession planning”, Lowe and Norrington-Davies could conceivably compete for the wing-back spot at United for years to come – long after Stevens hangs up his boots.

What has been said?

Much has been made of Lowe’s comments earlier this season, when he admitted he was “loving” life at Forest and added: “All the loan lads, we all want to stay here.”

But what else would he say? The decision is ultimately United’s, although the player’s feelings will likely be taken into account if he expresses a strong enough desire to leave should a suitable bid arise.

Heckingbottom spoke earlier in the season about Lowe’s progress at Forest.

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"Max has played a lot of football for his age but he's still a young player with a lot of development in him,” he said. "And that's important.

“If he'd had still been here and it had been one of him, Rhys and Enda playing and two left out, it would not have been the right thing for the group. "It was important he was out [on loan]. He's done well, he's certainly benefited and hopefully we as a club will benefit more from it."

United chief executive Stephen Bettis said this week: “We have got three players in that position [left-back] and in an ideal world we probably need two of the three.

“There is no pressure from our side for Paul to sell Max. Paul likes to keep the squad balanced and if there is a potential to sell one of those players and use that money elsewhere in the squad, that may be something that gets considered.

"We are not sitting here at the moment telling Paul he needs to sell Max.”

When is Max Lowe out of contract?

The former Derby man has two years left on his Bramall Lane contract, with United understood to have an option to extend that by a further year as well. So that puts them in a strong negotiating position in terms of his value, but the player himself is unlikely to be happy with returning to a bit-part role after his season at the City Ground.

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Three players into one position simply doesn’t go, and any of the three are far too good – and expensive - to be watching games from the stands. It is an equation that will have to be solved, one way or the other, this summer.

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