Everton boss David Moyes is set to send striker James Vaughan away on-loan.
Vaughan missed out on a move in the window but is available as Moyes wants to get him out of Goodison and playing first-team football ahead of a sale.
The Toffees are looking for a club to pick up Vaughan's £15,000-a-week wages and both the Blades and Clarets are doing their sums before making an official approach.
Vaughan hoped to go to Blackpool for the season but the Seasiders went for cheaper options, leaving him facing life in the reserves unless he can get a Championship move.
