Matthew Kilgallon is ready to walk out on Sheffield United.

Defender Kilgallon is set to quit Sheffield United in January after snubbing the club's offer of a new £20,000-a-week contract.

The £4million-rated centre-half, who is wanted by Wigan, Bolton, Celtic and Middlesbrough, is demanding £25,000-a-week to stay at Bramall Lane after his current deal expires in the summer, says the Mirror.

"We've made Matt a substantial offer, which is not acceptable to him and his agent," said Blades boss Kevin Blackwell. "It's purely and simply down to money and Matt has made it clear that if he does not get a certain figure then there is no deal.

"This is disappointing and frustrating because there has to be give and take in contract negotiations."