Nigel Adkins says the Blades will be 'open minded' in the transfer market as he attempts to assemble a squad capable of winning promotion back to the Championship.
Adkins has refused to confirm or deny that he will make moves for players he has worked successfully with in the past, saying the only thing on his mind is winning promotion back to England's second tier.
The Gaffer remarked: "When a manager signs a player he has worked with in the past, it says two things, firstly you know what you are getting on the field in terms of performance, but more importantly you know what you are getting in terms of attitude and behaviour, which are equally as important.
"At times you need to know what you are getting and how they will benefit you, but you can't restrict yourself to signing players that have been successful for you at previous clubs because you then start to nullify the market of the players that are available.
"We are open minded about everything in terms of what we have or want to work with, the only objective for us this season is to successfully get ourselves back into the Championship."
The Blades boss, who was appointed on a three-year deal earlier this month, says he and his coaching staff won't be leaving any stones unturned, adding:
"We have lists that have casts of thousands; we won't be the only Club with such lists, sometimes the agents of players can fuel speculation by getting their client's names out there.
"But what we have to do is sign the right players to improve the squad we already have at our disposal."