Sheffield United manager Chris Wilder will have £20m to spend in his January transfer budget.

That is according to the Sheffield Star, who also report that central defence is the area being targeted for improvement.

In particular, Wilder wants cover for the positions currently occupied by Chris Basham and Jack O’Connell. They are his preferred options in the now well renowned overlapping centre-back roles.

It is a specialist position that Basham and O’Connell have made their own. In the central anchoring role is John Egan – but Phil Jagielka provides experienced backup for the Irishman.

For the overlapping roles, Wilder only has new signing Jack Rodwell as an alternative. Rodwell joined the Blades as a free agent earlier this month and made his debut in defence during the FA Cup win over AFC Fylde.

Who will Sheffield United target with their January budget?

Elias Cobbaut

(Photo by Charlotte Wilson/Offside/Offside via Getty Images)

As things stand there are two players that United are reportedly targeting. They are Anderlecht’s Elias Cobbaut and Luke Woolfenden of Ipswich Town.

Despite previous reports of £7m, it’s now believed Cobbaut will cost £10m to sign in January. Wilder is considering entering the overseas loan market as result. The 52-year-old already has his maximum number of two registered loanees from other English sides in Dean Henderson and Mo Besic.

Woolfenden was initially linked with a £3m switch to Bramall Lane. However, Ipswich boss Paul Lambert has since refuted those claims and says the 21-year-old would cost much more.

Several attacking players have been named as targets for the Blades and it is true Jarrod Bowen and Ollie Watkins are on their wish-list. Yet Wilder has made it clear he is happy with his current forward options and is unlikely to sign any additions upfront this month.

There is also the possibility of acquiring a new right wing-back and a box-to-box midfielder.

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