Sunderland and Wigan Athletic are chasing Aston Villa defender Gary Cahill.
The £2million-rated centre-back, 22, has just returned to Aston Villa after a three-month loan at Bramall Lane.
Blades boss Bryan Robson wants him on a permanent deal but Premier League strugglers Wigan and Sunderland are ready to pounce.
Villa boss Martin O'Neill said: "In an ideal world I would like to keep him.
"I'll have a proper chat with him and see where we can go in the future."