Preston are fighting to keep hold of Ben Davies.
The Examiner says Preston have offered defender Davies a new contract in the hope they can stave off interest from Sheffield United and Celtic.
The 25-year-old is one of four players who have been offered a new deal to keep them at Deepdale.
His current contract runs out at the end of June and will have only six months remaining on his current terms when the January transfer window opens.
United made an enquiry about the defender in October following the news Jack O'Connell will be out for the season after a knee operation.
Manager Chris Wilder has made no secret of the fact the club must replace their star player in January.