Chris Wilder says United must be 'realistic' in terms of the planning for Premier League football, which is underway with promotion now confirmed.
Speaking ahead of Sunday's final game of the Championship season at Stoke City, the Blades boss insists must utilise their funds wisely when strengthening the squad for the top-flight.
He remarked: "We've got a strategy and a philosophy, whilst keeping our identity. We can't go swashbuckling into the division, we've got to be smart and cute in a football sense and through recruitment.
"We've got to still get value for money, we can't just go and waste the money we will have. We have to preserve the future of the football club and myself and the owners are custodians.
"There are so many clubs that have got into by chasing the dream. We're now going to live the dream, but we've got to do it in a realistic manner and people will accept that."
Wilder added: "The players we bring in have to be young, enthusiastic and hungry to play in the Premier League, they will have to be athletic and tick a lot of others boxes.
"It's a special group and they deserve an enormous amount of credit for what they've achieved in the last three years, particular the last 12 months."