Yeah, Sheff U are cost cutting too:
"The manager is pivotal to the challenges we face. It is about creating an identity on and off the pitch, a philosophy and a new culture. The club has to change because it can't continue with the model it has had."
"I don't see this as a major cost-cutting exercise," he added. "Naturally the playing budget will be smaller but I don't know to what extent yet.
"We have been the biggest budget and the second biggest budget in this division in these last two years and we haven't got promoted.
"The club will be looking to do everything it can to get the model right and that might mean some players leaving or being sold.