Billy Sharp has joined Doncaster Rovers for a fee that could eventually amount to £1.15m.
The 24 year old recently turned down an approach from Burnley for his services and returns to the Keepmoat following a long loan spell there last season. He came back to Bramall Lane in April when his season was curtailed by injury.
"It is always disappointing for any manager to lose quality players and if you are running a squad of 24/25 or so you want the best you can get, but I wish him well and am sure he will make a good job of it," said Kevin Blackwell, adding:
"When I came back here Billy was not in the team and I gave him a long run but maybe the fact that he is a real Blade and was desperate to succeed weighed heavily on him at times - plus he was very unlucky on occasions with disallowed goals etc.
"At least we do have plenty of cover up front now which we didn't have last season when injuries hit us badly. The arrival of Daniel Bogdanovic to join Richard Cresswell, Darius Henderson, Ched Evans has added further strength in that department.
"With Jamie Ward also an option to go down the middle it is a chance for Billy to go where he wants."
It is the second time that Sharp has left United and after blossoming at Scunthorpe United he returned three years ago but found maintaining his goalscoring levels more elusive back in his home city.
The Blades agreed to the move after taking into consideration he only had 12 months left on his contract and Sharp had refused to sign an extension.
Chief Executive Trevor Birch said: "After discussions with his agent it was made clear Billy would not sign a new contract and was determined to return to Doncaster.
"In that situation we were left with no alternative but to maximise the player's value in the best interests of the Club as he would have been free to leave next season."
In his two spells with United Sharp made 53 appearances and scored eight goals.