The family of Maddy Cusack have described themselves as "heartbroken and deeply saddened" by Sheffield United's decision not to retire her No. 8 shirt from their women's team.

Cusack, who was the club's longest-serving player, took her own life, aged 27, on September 20, 2023, in a tragedy that has led to intense scrutiny on her last seven months at the club -- coinciding with the appointment of Jonathan Morgan as manager.

In a post to the Maddy Cusack Foundation, the charity set up in the footballer's name, her mother, Deborah, marked the second anniversary by thanking all the people who had helped the family cope with the loss of "our beloved Madeleine".

The charity, she said, had helped to create a legacy for Cusack and made it clear how popular she was in the world of women's football.

"I am, however, heartbroken and deeply saddened by the seeming reluctance to retire Maddy's number eight shirt," Deborah writes. "This is the deepest mark of respect and honour that is bestowed upon a current player when tragedy befalls them.

"I look around at others who have been lost and they are afforded this immediately - without pressure, or indeed without mothers having to write these words."

More than 1,200 people signed a petition after Cusack's death to call for her shirt to be retired in the way that has subsequently been seen with Diogo Jota of Liverpool and, previously, with Millwall's Matija Sarkic, Swansea City's Besian Idrizaj, Dylan Tombides of West Ham United, Manchester City with Marc-Vivien Foe, and many others.

However, United initially took the stance that they would hold back on making a decision until Cusack's inquest had been heard. Then, last November, the family found out via the minutes of the Sheffield United fans' advisory board (FAB) that it was not happening.

Nobody from the club has explained it personally but the chief executive, Stephen Bettis, told the FAB that, despite nobody being given the No. 8 shirt since, "keeping the number in existence gives a reminder of who has worn it previously and keeps Maddy's memory alive".

That decision has caused considerable upset among Cusack's relatives, friends and former team-mates, many of whom have asked whether it is a response to her family making an official complaint after the death of the former England under-19 international.

Nina Wilson, United's former goalkeeper, criticised the club's attitude during a vigil outside Bramall Lane last September to mark the first anniversary of her friend's death.

Wilson was so disillusioned with the club's response, and that of women's football in general, she took the life-changing decision to quit playing, aged 25. "I can't help think that should the longest-serving player lose their life at any other club -- while still playing there -- the shirt would be retired immediately," she said.

In a statement on Friday, United confirmed the FAB had proposed retiring Cusack's shirt on two separate occasions. United said they had decided against it, in part because "this would go against what has been done previously within the club following the passing of players." The statement went on to say they had taken the same stance with their former player, George Baldock, who died in Greece in October 2024, aged 31, while at Panathinaikos.

That explanation, however, has led to more questions given that Cusack, unlike Baldock, was a United player at the time of her death and Panathinaikos retired his shirt two weeks after his death.

"It feels completely heartless," says Rachel Iball, who organised the fan petition. "Maddy was known as 'Miss Sheffield United' because of her devotion to the club. The family should be treated with more respect. Sadly, it tells us everything that the club haven't even had the courtesy to tell them, instead letting them find out almost by accident."

United have previously told their fans they are in "regular communication" with the Cusack family and offering them "full support." Asked by The Athletic why had they not communicated their decision to the family, the club did not respond.

They did, however, indicate they were still considering potential ways to create a lasting tribute for Cusack, and that they would mark the two-year anniversary during the men's fixture against Charlton Athletic at Bramall Lane on Saturday. "The date of the inquest has been put back again due to the coroner's workload. Until the inquest is concluded, there is unlikely to be any progress (with a tribute). However, once finished, conversations can be had."

The inquest will take place in January to examine what led to the deterioration in her mental health and whether Morgan's behaviour played any part in it. Morgan, who no longer has a role in football, denies any wrongdoing and says he has been the victim of a "witch hunt."

In the meantime, Cusack's family hope that her former employers show her "the same level of respect" afforded to other sportsmen and women in similar circumstances.

"Maddy absolutely loved Sheffield United," her mother added. "She wore her shirt with the utmost pride and showed the same loyalty and commitment both on and off the pitch.

"The number eight shirt has not been given to any other player since the loss of Maddy. To us, this indicates that Sheffield United understand the gravity of her shirt and the meaning behind it. Yet, instead of honouring her and celebrating her, they would rather leave it, untouched and disregarded."

Sheffield United decision not to retire shirt leaves family of Maddy Cusack 'devastated'