Steve Bruce will step back into management within the next week after walking out on Sheffield United and a job he described as untenable.

Barnsley and Huddersfield head the race to snap up the services of Bruce, who feels he was left with no alternative but to resign and free himself from the financial noose which had been placed around his neck.

His decision came against the backdrop of continued boardroom upheaval during his ten months at the club, who announced a £6 million loss at the end of November.

When Bruce took over in July of last year, he was promised £5 million for new players, but only the £200,000 purchase of Olivier Tebily from Chateauroux materialised.

In fact, Bruce had to tighten the Blades' money belt even further, with Dean Saunders, Vas Borbokis, David Holdsworth and Graham Stuart all sold to raise much needed funds.

Bruce is now set to hold talks with both Huddersfield and Barnsley, with Town likely to be slight favourites due to the financial backing of owner Barry Rubery.

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