MARK YEATES has been withdrawn from the Middlesbrough squad to face Sheffield United this afternoon after Gordon Strachan revealed the Irish midfielder is on the verge of completing a move to the Blades.

The Boro manager immediately earmarked new signings Barry Robson and Willo Flood as ready-made replacements for Yeates who, if personal terms can be agreed, is expected to make the switch to today’s opponents in the next few days.

Strachan has made no secret of his desire to strengthen his squad and will resist offers for Gary O’Neil, who is a reported target for Blackburn Rovers and Emanuel Pogatetz, a long-standing target of Greek side Panathanaikos.

But the manager admitted that former Tottenham trainee Yeates is not part of his long-term plans.

“Mark has been down to Sheffield United and there is a chance that he could be moving there. He certainly won’t be involved in the game,” noted the manager, who will include Robson, Flood and striker Chris Killen in his squad to face Kevin Blackwell’s promotion challengers.

“Robbo is no mug. He has Champions League experience, has won the title with Celtic and brings a great attitude.

He is a smashing fella with a great approach to life and football.

“Willo Flood is desperate to be a good footballer. He offers us something in midfield or on the flank. I think we have decent cover in those areas, but I don’t want to see anyone else leave.’’

Yeates scored 12 goals in 42 appearances for League One Colchester last season, persuading Gareth Southgate to pay a fee believed to be around £500,000 six months ago.

After agreeing the threeyear- deal, Southgate hailed Yeates as a potential replacement for Stewart Downing.

But the winger has struggled to carve out a niche at the Riverside and with Strachan admitting that he is working within a very limited budget he has decided to offload the utility player.

Yeates’ substitute appearance in this month’s FA Cup third round defeat to Manchester City looks like being the final Boro showing for the player capped at Under-21 level by the Republic of Ireland.

Strachan will continue to rebuff approaches for his more coveted players but admitted that Boro aren’t in a position to withstand very lucrative offers.

He said: “I don’t envisage any more leaving but you never know. If (Cristiano) Ronaldo is for sale for £80m then everybody is for sale. It’s funny when a manager says about a player that he’s not for sale because they think they’ll get £2m for them and then someone offers £5m and suddenly they go ‘oh, he is for sale now’. If Man United can’t keep hold of Ronaldo what chance have the rest of us?”

The Boro boss denied any clubs have made an enquiry for O’Neil and is more concerned with bolstering his strike force and defence.

“We are not finished yet,”

he insisted. “The fact we will have a 16-year-old and an 18- year-old on the bench this weekend proves the squad still needs adding to.

“But there is a limited budget because this is not the Boro of three or four years ago. It is completely different so it is harder to find the right players.

“That is why I have gone for players I know and I trust. The three I have brought in all had different levels of success at Celtic but I know how hard they work.

“I know what they can do and how professional they are in training. They can show some of the squad how to train and behave.

“The three of them had different levels of success at Celtic. Chris was highly-rated but had a lot of injuries, but he is fully fit. We have struggled for a reliable goalscorer and he brings something we lacked in terms of presence.

“At the moment, the club and myself are going through a rough period but we just have to deal with it.’’ Asked if he was interested in recruiting QPR forward Wayne Routledge, Strachan snapped: “I’ve been in this job for 13 years and I would never mention the name of player at another club. It’s disrespectful.”