Sheffield United chairman Kevin McCabe insists none of the club's star players are for sale this summer.
After missing out on promotion to the Premier League with defeat to Burnley in the Championship play-off final at Wembley, rumours were rife that some of the Blades' best players would be sold to reduce the wage bill.
But McCabe told BBC Radio Sheffield: "At times, if an approach comes for a player from a Premier League club, then it is very difficult to then keep those players.
"But Sheffield United do not intend to sell any of their key players."
Copyright (c) PA Sport 2009, All Rights Reserved.
