Chris Armstrong to Reading may be one of them but the former Luton and Leeds boss won't give any information away on whom is linked with a move away from Bramall Lane.
He said: "We have had one or two enquiries but nothing that meets our valuations - or the value of keeping our players in our squad.
"If a bid comes in of the magnitude that we feel will benefit Sheffield United then we would look at it, but I don't feel the need to change much at the minute. I'm happy with the squad and the lads are enjoying working for each other."
On players coming in the Blades chief said: "Every manager is always wanting to improve their squad and I am no different, but to be honest I don't want to change much at the moment unless something really special comes along.
"Then it will be the case of discussing it with the board and seeing what we can do. Quite rightly it will always depend on paying attention to club finance and making sure the books are balanced in some way.
"That said, I am not saying I won't bring anyone in, just that I am happy with what I have at this moment."