Everton have been hit by a ten-point deduction by the Premier League for breaching the profit and sustainability rule.
The ten-point docking has seen Everton drop to 19th place in the league table with only four points from 12 games.
Heckingbottom admitted that Sean Dyche’s side have impressed him this season and the Blades boss thinks that Everton should have picked up more points this season than they had before their ten-point deduction.
The Sheffield United boss also believes that he has seen enough from Everton this season to believe that the Toffees are well capable of getting out of the relegation zone.
“From a football point of view, I have honestly been impressed with Everton”, Heckingbotom told Sky Sports.
“I think they should have had more points than they did anyway.
“So while it [docking of points] initially knocked them down where they are, they have shown more than enough for me to show they are going to be fighting and they are more than capable of working their way out of it.”
Everton are set to take on Manchester United this weekend before they travel to the City Ground to take on Nottingham Forest on 2nd December.