Everton are ready to release Kieran Dowell for loan.
The Sun says Everton are about to let attacking midfielder Dowell, 21, go out on loan again.
Huddersfield and Wigan vying for his signature.
Sheffield United are also keen on the Everton youngster returning to Bramall Lane but are understood to be lining up other deals before making a decision on the Blues Academy graduate.
Dowell spent the first-half of the season with Marco Silva and the senior squad but found his opportunities limited and so sealed a January loan switch to Sheffield United.