Warnock Plans Sheffield United Fire Sale

Neil Warnock will make up to half a dozen Sheffield United players available for transfer within the next 24 hours as he seeks to raise funds to improve the quality of his squad during the January transfer window. Warnock already has around £7m to spend next month, with Preston's England Under-21 striker David Nugent among his targets, but the United manager also needs to reduce the wage bill at Bramall Lane by allowing a number of fringe players to move on.

Ade Akinbiyi, signed for £1.75m from Burnley only 12 months ago, and Paul Ifill, who cost £800,000 when he joined from Millwall at the start of last season, are both likely to be on the list and certain to attract interest from a number of leading Championship clubs. More experienced players such as David Unsworth, Neil Shipperley, Chris Lucketti and Alan Wright, currently on loan at Cardiff City, are also expected to be encouraged to seek fresh opportunities elsewhere.

"We are going to circulate names in the next few days to let people who we will consider offers for," said Warnock. "We want them [other clubs] to be aware before January. We will consider player-exchanges if there are players at their club who we feel are good enough to play in the Premiership. There will be more than two or three but people will be expecting some of the names." Warnock admits that United are unable to compete with many of the Premiership clubs in terms of salaries but he has already held talks with the chairman, Kevin McCabe, about revising the budget in the future.

West Ham have decided not to ask police to investigate the racist hate mail sent to Nigel Reo-Coker last week. Reo-Coker had been considering whether to ask his club to make a formal complaint after receiving an abusive letter - apparently from a West Ham supporter - blaming him for the sacking of Alan Pardew as manager last week.

The 22-year-old midfielder, who was frustrated by the Hammers' decision to block a potential move to Arsenal in August, has been widely criticised for his performances this season although he was given a standing ovation after scoring the winning goal against Manchester United at Upton Park on Sunday. Alan Curbishley, the club's new manager, has now persuaded his captain to disregard the letter, although he made an urgent plea to fans to show their support for Reo-Coker in tomorrow's meeting with Fulham.