Blades deny Graham move
By Graeme Bailey
Last Updated: 01/01/70 1:00am
The Gulls striker has again been in great form this season - grabbing 22 goals and Warnock watched him in action a few weeks ago.
"I watched them and of course I had a look at him - he's their top scorer," said Warnock.
"But I can tell you I haven't made any enquiries about buying any of their players. We're looking at everyone in the lower divisions.
"I want to bring in some new faces this summer, but I don't know how many yet.
"We've a board meeting on Monday when we'll discuss next season's wage bill and only then can I consider my options."
Warnock has also confirmed that he will be travelling to Holland in the next week to keep track on some potential targets.
Assistant manager David Kelly has already checked on some players and now Warnock is going to make the trip.
"Further to David's trips, I shall be going out to take a close look at one or two players," confirmed Warnock.
Meanwhile, midfielder Nick Montgomery is to have a knee operation which will sideline him for about two months.
The Blades are confident he will be back in time for pre-season training in July.