Manchester United will prioritise the sales of several squad players – including a reported Sheffield United target – in January, according to The M.E.N.
The Sun claimed last month that the Red Devils defender Marcus Rojo was a loan target for the Blades.
But Rojo remained at Old Trafford, where he is in the final year of his contract.
The Argentine’s deal can be extended by a further year, should his employers wish to do so.
But The M.E.N. warns that, by triggering their option, Manchester United would face ‘widespread ridicule’.
The winter transfer window looks likely, therefore, to represent the Red Devils’ last chance to recoup some of the £18 million they paid for Rojo six years ago.
And that could tempt the likes of Sheffield United into action.
The Blades have struggled in Jack O’Connell’s absence and the centre-back – who is a left-footer like Rojo – is not expected to return this season.
Whether or not Chris Wilder’s side could fund such a move, however, remains to be seen.
Sheffield United have spent eight-figure sums on several players since their return to the Premier League, but are thought to have one of the division’s lowest wage bills – if not the lowest.
And Rojo’s reported earnings of £80,000 a week may be a burden the Blades would rather avoid with their top-flight status currently uncertain.
Sheffield United fans – do the Blades need to improve their O’Connell cover in January?