Clubs with a bigger budget than Sheffield United: West Brom, Norwich City, Derby County, Forest, Middlesborough, Bristol City, Birmingham City, Aston Villa, Hull City, QPR (big wages), Swansea City, Sheffield Wednesday, Stoke City, Reading (players on huge wages).
Teams with a lower budget to United: Rotherham, Ipswich (gaining ground with big January investment), Bolton, Millwall, Wigan, Blackburn Rovers (arguable due to 7 million investment in Brereton), Brentford, Preston (arguable due to January exploits), Wigan.
It doesn't tell the full story though. The real telling factor is net spend. Last year we lost two million. This year our transfer business has been funded by Evans, Leonard and Brooks sales totalling 14 million; a few small fees on top of that and some loans out. The fees we've paid are Norwood 1.9 million and Egan 4 million, as well as a plethora of loan deals (Johnson, Dowell, Henderson, Woodburn, Madine) and several free transfers (Washington, Mcgoldrick, Bryan, Cranie). I doubt if our net spend is very high at all, and I'm pretty sure it will be lower than most of the teams with a so called "lower budget than United" on the second list. We have a wizard running us! Our last two years we've posted losses totalling 7.5 million which theoretically allows us to lose 31.5 million this year. We'll be absolutely nowhere near that, whilst most of the division will be a hair's breadth from exceeding the 39 million allowed losses, or exceeding them and facing sanctions.