And while the majority of rumours surrounding transfer business at Bramall Lane have concerned outgoings, the club have today been linked with a potential new arrival ahead of the start of the Championship season on 7 August.
The Sun reports the Blades are chasing 19-year-old Peruvian ‘wonderkid’ Yuriel Celi, who currently plays for Academia Cantolao in his home country.
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He is also a Peruvian youth international, having represented Los Incas at various levels up to under-23s.
The left-footed attacking midfielder, who wears the number 7 shirt for his current club, could add some much-needed creativity to United’s misfiring midfield.
Last season the five most-picked players in the Blades’ 3-5-2 system - George Baldock, John Lundstram, John Fleck, Oli Norwood and Enda Stevens - failed to contribute a single goal between them.
Celi has scored eight goals and contributed three direct assists for Academia Cantolao in just under 50 appearances.
Video footage of him online highlights his ability on the ball and eye for a pass in the final third.
The youngster has also contributed several goals from outside the box and is a confident penalty taker.
The newspaper report claims the club are confident of getting a work permit for Celi ahead of a loan move with a view to a permanent transfer worth £600,000 – but Brazilian outfit Sao Paulo are also interested in his services.
Celi’s Academia Cantolao teammate Aron Sanchez has also been linked with Arsenal.