Neil Warnock has revealed that Sheffield United have already tabled their opening gambits ahead of the January sales, with The Blades making approaches for at least two players.
Warnock has £7million at his disposal in January as he attempts to reinforce his squad ahead of what could be a lengthy battle against relegation.
Whilst no targets have yet been confirmed, the likes of Leeds defender Matthew Kilgallon and Hibernian's in-demand duo Kevin Thomson and Scott Brown have been mooted as potential targets for the Bramall Lane chief.
Indeed, Warnock is hoping to get a head-start on his competitors after making initial approaches for a number of players before the end of 2006.
"We've made a couple of approaches and so we'll have to wait and see what happens," Warnock told the Sheffield Star.
"There have also been a few for some of our players but at the moment that's as far as it goes.
"We're hopeful of bringing people in but you know what it's like; everything will probably be done in the last 12 hours before the deadline.
"Clubs don't want to let people go and everything ends up being a rush."