Blades boss Chris Wilder has hinted that United got the better end of the deal which saw Oliver Burke arrive at Bramall Lane and Callum Robinson move the other way to West Brom.
The United manager pulled the trigger on a deal that saw Robinson depart the club after just a year in Sheffield.
The former Preston man hit just the one Premier League goal and was shipped out on loan to the Baggies in January after losing his place to Billy Sharp and Oli McBurnie.
However, rather than the deal being a straight swap, Wilder seemed to suggest in his interview following the completion of the Burke deal that the Blades received a decent fee as well as Burke.
“We’ve got great value for money. The £18m for Rammers and then the two boys from Derby that we’ve not put a figure on. Then we’ve traded with West Brom as well and got a few quid coming out way on that deal.
“When I sit down at the end of the season and have a beer, I think it’s been an outstanding window”
Wilder, then, seems delighted with the business he has done and will be hoping to be rewarded for his trust in players with a point to prove in the Premier League.
Wilder is right, the squad looks better and more could be coming – Our View
There was never going to be wholesale changes to the first-team. Put simply, we didn’t need them. The XI from last season and the main subs deserve another shot at it.
However, it was crucial we strengthened the full group and we have definitely done that.
Burke replaces Robinson in a more or less like for like swap. The Scot, though, will give us that added presence and power that ‘Robbo’ perhaps lacked, although he should flourish with West Brom.
Kieron Freeman has gone and been replaced by Jayden Bogle while Luke Freeman’s move to Forest will allow Ben Osborn to focus solely on being John Fleck’s understudy as Max Lowe can slot into left-back.
Finally, Ethan Ampadu gives us strength in a number of positions while in Aaron Ramsdale, Wilder has managed to get the next best thing he could when it came to replacing Dean Henderson.
It is, as Wilder says, a superb window for the club.