STRIKER Iffy Onuora has decided to leave Gillingham and is set to sign for Sheffield United. Onuora's departure leaves Gills manager Andy Hessenthaler with just three recognised fowards in the shape of Rod Wallace, Paul Shaw and Guy Ipoua.

Gillingham's long-time target Lloyd Owusu has rejected the club's offer and decided instead to sign for Sheffield Wednesday.

Gills had great success last season playing a 4-3-3 formation but with Onuora now on his way to Yorkshire and Marlon King in prison, Hessenthaler must surely dip into the transfer market again.

Onuora leaves Priestfield, after a rejecting a contract offer, to renew acquaintances with his former boss Neil Warnock and his old striking partner Carl Asaba at Bramall Lane.

Speaking on Gillingham's official website, Onuora said leaving Gillingham was "the most difficult decision I have ever had to make in football".

He added "Gillingham made me a decent offer, but in the end I did what I thought was best for me, and that was to sign for a bigger club, because - no disrespect to Gillingham - that is what Sheffield United are."

Manager Andy Hessenthaler said that he was disappointed to see Onuora go. He stressed: "I would like to go on record as saying that we don't want Iffy Onuora to leave the club. I have seen what Iffy said to the press and I am a bit disappointed with him. He said the club withdrew our initial contract offer and didn't send him a letter telling him to return to pre-season training.

"It's not the case that we didn't invite him. We didn't send him a letter because he is out-of-contract and has other options.

"I spoke to him before I went on holiday to Las Vegas a fortnight ago, so I have kept in contact with him and I think he's been a bit hasty.

"Iffy is probably just frustrated that it's dragged on for so long but it's made the situation look quite bad when really it isn't. "

Hess added that if Onuora had stayed he wouldn't have gone back into the market for another striker.

Onuora made 152 appearances for Gills in two spells, scoring 50 goals.