The news comes two days after Luke Beckett joined from Stockport County for a nominal fee and has already placed a bid for two unmanned strikers though one is believed to join in January if the deal goes through.
"I've made enquiries for two Premiership strikers, and although at the moment the clubs won't consider bids, I'm optimistic we can sign a main striker in January," he said.
"I'm not going into details, but suffice to say it will be the most money we have spent on a player since I've been at the club, which shows the club is prepared to invest," he said in his column for BBC Sport.
Of course, Blades-Mad could not help but get to the bottom of it and latest rumour is that one of the targets is Middlesbrough's Malcolm Christie. The former Derby striker has fallen out of favour since Hasselbaink and Viduka arrived at the Riverside in the summer.