Chris Wilder has made a decisive first move in the summer transfer window, with the signing of one of the Championship's top performers in recent seasons.
Luke Freeman arrives at Bramall Lane on a three-year deal, with the Blades paying QPR an undisclosed club record fee for the 27-year-old midfielder.
Freeman scored eight goals in 48 appearances for the R's last term and netted against United when the two teams met at Bramall Lane in February 2018.
The Dartford-born operator began his career at Gillingham, prior to moving to Arsenal as a teenager. He featured heavily for both the Gunners second string and U18s as he progressed through the ranks in North London.
Loan spells at Yeovil Town and Stevenage furthered Freeman's development, before he completed a permanent switch to the latter in January 2012, where he went on to make over 100 appearances.
Bristol City came calling in June 2014 and in his first season at Ashton Gate, Freeman helped the Robins win promotion to Championship and lift the EFL Trophy.
As he was at Stevenage, Freeman provided a regular source of goals from the midfield engine room in the West Country, prompting QPR to secure his services for an undisclosed fee in January 2017.
Statistically, Freeman has impressed many onlookers in the second tier since and having been monitored by boss Chris Wilder for a long period of time, he becomes United's first signing ahead of returning to the Premier League.
Of the signing of Freeman, boss Wilder remarked: "Luke gives us balance off his left foot. His stats add up and all the eyes we've had on him have come back with glowing reports.
"He's one of the best players in the Championship and he can play in a number of positions. Luke is ideal to complement what we already have at the club, I think he will be a good fit for us."