Hull City are moving to beat Newcastle United for Sheffield United defender Matthew Kilgallon.
The Daily Mail says Newcastle had been favourites to sign Sheffield United's former England Under 21 centre back but the Barclays Premier League club need reinforcements in that position.
Hull could offer cash plus players deemed surplus to requirements - including one-time Sheffield United target Peter Halmosi - to out-do Newcastle's bid.
That deal would suit Sheffield United, rather than a pure cash offer, because there is a sell-on fee involved.