Sheffield United need to rebuild their squad for their Premier League return amid a backdrop of uncertainty. 

Paul Heckingbottom guided the club back to the top flight despite cashflow issues that resulted in a three-month transfer embargo. 

It has been reported that a US-based consortium could take over the Blades, but for now it has to be assumed that the squad refresh will be conducted on a budget. 

Some 11 players will be out of contract this summer, with decisions needed to be made as to who is retained.

Ahead of Sheffield United's return to the Premier League, we take a look at some of their most likely summer transfer targets. 

Goalkeeper/Defence

Goalkeeper Wes Foderingham is one of the players whose contract will surely be renewed. 

United may look to add some competition, with Trabzonspor and Turkey stopper Ugurcan Cakır having been linked with a summer move. 

Further forward, Heckingbottom plays with a 3-4-3 formation and looks sufficiently well-stocked with options at wing-back for those positions to not be a priority. 

At centre-back, Anel Ahmedhodzic has been a big success since his move from Malmo and John Egan has Premier League experience from the Blades' last stint in the big time. 

They will need a left-sided central defender to complete the trio. Hull's Jacob Greaves could fit the bill, with the 22-year-old possessing the passing ability to add something to the squad. 

Porto’s 23-year-old centre-back David Carmo has been linked with a number of Premier League clubs, including the Yorkshire side. 

Midfield

Sheffield United have some solid options in central midfield such as Sander Berge and Oliver Norwood. 

They will surely try to add Tommy Doyle to that number after a successful loan from Manchester City last season saw him make 38 appearances across all competitions. 

There have been reports that the club will try for a permanent deal, but City may well be happy enough for another loan season now that he will be playing in the Premier League. 

That may not be the case for James McAtee, who scored nine Championship goals during his loan spell from Pep Guardiola's side. 

Though promotion will definitely help Heckingbottom's hopes of retaining him, the 20-year-old has been linked with loans to other Premier League clubs and attracted interest from abroad. 

Chelsea's Carney Chukwuemeka is thought to be a loan target, but he too will attract competition from top-flight teams. The Londoners may decide to keep him if and when Mauricio Pochettino takes charge. 

The Blades will keep an eye on who misses out in the Championship play-offs. Coventry's Gus Hamer and Luton's Marvelous Nakamba, who is on loan from Aston Villa, have both impressed this season. 

Attack

Ollie McBurnie and Iliman Ndiaye both scored 15 goals this season but the latter's future is far from certain. 

The Senegal international only has a year left on his contract and has been linked with the likes of AC Milan and Tottenham. 

Though Heckingbottom will hope to keep hold of a forward with the talent to make a real difference next season, his sale would generate plenty of money to help reshape the squad. 

A striker that has been linked with a summer move to Bramall Lane is Ndiaye's international teammate Habib Diallo. 

The 27-year-old has scored 20 goals in Ligue 1 for Strasbourg this season and has attracted the attention of the Championship title winners Burnley and a host of bottom-half Premier League sides.