Chief Executive Julian Winter says the newly-assembled Football Club Board at Bramall Lane are working hard behind the scenes in readiness for the appointment of Danny Wilson's permanent successor.
Winter, who returned to the post earlier this month, admits the 'managerial profile' for the new boss is very specific.
Speaking ahead of forthcoming interviews with the shortlisted candidates, Winter remarked: "We are currently preparing the ground for the new manager to arrive, understanding the model we are operating to, the players that fit that model and those that don't.
"Then the new manager will decide who stays and who is free to go when he has had time to assess his options. The process is underway and it is fairly fluid, we have done a lot of work to prepare a managerial profile, a detailed job description and outlining the understanding of how important our young players are to the future."
Winter believes the future remains bright for the Blades, despite conceding a change in approach is crucial moving forward.
He added: "It is never easy when a Club fails to achieve its aim from the start of the season, but things move on.
"Supporters are unhappy and understandably so, but everyone will get excited about the appointment of a new manager, the comings and goings of players and then the fixtures being released.
"We must move on, the Club has been through a difficult couple of years, but we have so much genuine potential and through belief and hard work we can realise that."