Gillingham manager Martin Allen is a target for Sheffield United.
The 47-year-old has one year left on contract and is ambitious to take Gillingham forward after gaining promotion to League One.
Yesterday he said: "We want to continue the roll we are on. Norwich and Southampton went from League One to the Premier League and I don't think we should set our vision for the future any lower."
The Blades want to recruit a manager who can motivate and work to a tight budget and Allen fits the bill.