Actually, closer inspection shows differently. The following shows, all appearences (before it was just league), sub appearences, gaols and then the ratio:
------starts (sub apps) goals ratio
Beattie 60 (5)--------41----1.45
Fjortoft 37 (6) --------23 ----1.6
Blake 59 (15) -------- 35 ---- 1.7
Marcelo 60 (20) ------ 32 ---- 1.9
Peschy 41 (54) ------- 20 ---- 2
Lester 31 (19) -------- 14 ---- 2.2
Bent 56 (0) ---------- 24 ---- 2.3
Gray 61 (2) ---------- 26 ---- 2.3
Asaba 60 (17) -------- 24 --- 2.5
Taylor 69 (36) -------- 26 ----2.7
Shipps 34 (5) -------- 11 ----- 3
Hendo 58 (7) --------- 17 ---- 3.4
It shows that Beattie was the most prolific striker for the Blades with 2 goals every 3 starts. Closely followed by Fjortoft and Blakey.
Makes an interesting top 12 in terms of goals to game ratio. Of course Blake, Marcelo, Asaba, Taylor, Lester and particularly Peschisolido have an unfair advantage as they are liklier to have scored in sub appearences.
Where do you get the 41 goals for Beattie? he only ever scored in the league - 34 goals.