Increasing transfer speculation about potential ins and outs at Bramall Lane will not be allowed to deter the Club from pursuing its intention of looking to secure the futures of existing players and exercising sensible caution.
In an ideal world Manager Kevin Blackwell and Chief Executive Trevor Birch, tasked with reshaping the squad over the summer, would be keen to finish the job by the time pre-season starts, but are realistic and aware that some targets won't declare their hands early until having looked at all their options.
In the interim they are holding talks with players and agents, alongside continuing negotiations with those whose Lane contracts are due to expire.
Trevor Birch says: "We have put an improved offer to Nick Montgomery and are waiting on his response, whilst negotiations with Stephen Quinn continue following an offer we have made him.
"Gary Naysmith is considering the new deal on the table here and we are quietly confident that Richard Cresswell will agree to sign his extended contract offer."
Whilst negotiations with Maltese striker Daniel Bogdanovic are expected to be concluded successfully Trevor Birch believes that player movement between clubs will not be as brisk as some might expect:
"I think it will be another difficult year for clubs generally; difficult for everybody other than those at the very top. You do not want to jeopardise your future so you try to avoid being a Portsmouth, Hull or Palace - or even Preston by the sound of it. You can see how fragile it all is and that applies everywhere outside of the limitless funds of the top PL clubs.
"We have a budget in mind that we want to work to but it depends on who becomes available. Then we will make judgement calls - including on any offers we might receive - and will look at each situation as it arises.
"I appreciate that some of our supporters become restless at what they perceive to be a lack of transfer activity but I assure them that there are plenty of discussions going on behind the scenes. It is a time when you have to remain calm and focused.
"It is also a time when speculation is rife about who might be going where but it's impossible to give a blow by blow commentary and our policy will always be to not comment until there is something definite to confirm."
