Nigel Clough has refused to speculate on media reports linking the Blades with a host of targets in the coming month, but admitted it is United's intention to add quality to the playing squad.
Speaking ahead of Saturday's clash with Preston North End, the Gaffer commented: "At this time of the year too much focus is often placed on the transfer windows, particularly the January one.
"We aren't keen on being restricted as a Club in terms of when we do our business, but we will play the game.
"The Board have made funds available and we have specific targets in mind who we believe will strengthen us but, and it is important to continue to stress this point, we also seek value for money. Enquiries and offers have already been made.
"But Che Adams and Kieran Wallace have settled in well in recent weeks, whilst Flo Cuvelier, James Wallace and Craig Alcock are all now available and Ben Davies is on his way back too."
Meanwhile, Clough has revealed two experienced players could leave Bramall Lane this month.
The Gaffer remarked: "We have had some enquiries for Chris Porter, a couple from north of the border, so it is down to where Chris wants to play his football in the second-half of the season and possibly beyond.
"I think any move for Chris would be a permanent one at this stage. He wants to play and that is understandable.
"We have had one club make a loan enquiry for Neill Collins, but he has a slight calf strain at the moment, so that is something we will pick up when he regains full fitness."