Sheffield United have turned down a new offer from Hull City for Harry Maguire.
The Daily Mail says the 21-year-old is valued at £4m by the League One side who have completed the signing of Blackpool defender Harrison McGahey, 18, pending a tribunal.
Hull have also lodged an improved offer for Andy Robertson at Dundee United.
The Tigers - equipped with huge amounts of television money for avoiding relegation last season - may return for Maguire.
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