Plymouth Argyle boss Paul Sturrock insists no offer has arrived for winger Peter Halmosi.
The Premier League new boys and the Blades are all reportedly monitoring Halmosi's situation at Home Park.
But Sturrock has explained that no clubs have made a bid for Halmosi - who is speculated to be valued at around £3million.
The Plymouth boss, however, is all-but resigned to losing the Hungary international after he 'made it plain he wanted to play in the Premier League'.
"I'd have liked to have given him that (Premier League football) this year - in two to three years we may be at that stage, and I'd like him to be here and a part of it," Sturrock told This is Plymouth.
"But I am a realist - contracts mean nothing in this game, to be fair. If Peter Halmosi is to leave, then we will take a Plymouth price for him."