The Mirror says United are ready to let Evans leave on a free transfer after the club's return to the Premier League.
A clause in Evans' contract means his wages have now doubled to leave him earning £10,000-a-week despite spending last term on loan at Fleetwood Town in League One.
Evans has 12 months left on his contract at Bramall Lane but is not believed to be in Chris Wilder's first team plans.
Evans scored 18 goals in 41 appearances last season and Fleetwood boss Joey Barton could look to re-sign him. But interested clubs are unlikely to be able to afford wages and a fee.