The Blades are seeking to add defensive players in January in a bid to shore up their league position.
Per The Star, Holgate is among those who is being considered for a loan move.
The 23-year-old has played the last nine games for Everton, which means he is unlikely to be one the club is desperate to lose midseason.
Holgate would be used as the left or right sided center back in a back three should he arrived at Sheffield United.
The club are concerned that veteran Phil Jagielka is too slow to play in those positions at 37.
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