Co-owner Kevin McCabe says the Blades 'have reasons to be optimistic' ahead of the 2017/18 campaign in the Championship.
McCabe has been impressed with boss Chris Wilder first moves in the summer transfer market and is confident of a positive first season back in the second tier.
He remarked: "There has been a great deal of shrewdness on Chris's behalf, to act and act early.
"He got three players in who he wants and those that may follow are the ones he targeted and planned for so that's shrewd business.
"They are his choices and I reckon he's got it right again. Chris has instilled a policy into the club where the players he brings in have a desire to come and play for Sheffield United and they are well aware of the aims and ambitions."
McCabe added: "The Championship is going to be a tough challenge, we would be dreaming if we thought not, but the squad we already have in place to consolidate in the and with a couple of special additions if things go to plan to start with then who knows.
"This is a well-balanced squad that has been expanded and increased, so we have reasons to be optimistic."