Nigel Clough has revealed that he expects January to be a busy month, but has admitted his first priority is moving on fringe players.
Speaking ahead of the Boxing Day clash with Oldham Athletic, Clough admitted preparations for the New Year are already happening behind the scenes.
The Gaffer remarked: "The festive period and January is always busy in terms of games, but we also have some decisions to make ahead of the transfer window.
"We need to look at getting some players out to free some space up for additions. The main business, of building a squad to take this club forward, will take place next summer, though.
"We are working on outgoings already ahead of next month and we have had a couple of positive responses from clubs for our players.
"Clubs like to get their business done as soon as possible, so it could happen as quickly as 1st January in the first instance."
The Blades boss added: "We have got a lot of good young players out on-loan at the moment, so extending those deals are also a possibility.
"Looking at additions, they have to be better than what we have, in the short-term we are looking for small improvements.
"In the past we have always looked at taking loans with a view to a permanent move the following summer, that remains a possibility too."