Southampton striker Sam Gallagher is interesting Sheffield United.
The Mirror says Sheffield United boss Chris Wilder wants to spend his windfall from David Brooks' sale to Bournemouth on Gallagher.
Wilder will receive a sizeable chunk of Brooks' £12million fee to swell his transfer budget and will try again for Gallagher after missing out on him last summer when he joined Birmingham on loan.
Gallagher, 22, managed seven goals for the Blues and scored 12 on loan at Blackburn the previous season.
Wilder feels the former England Under-20 striker, who scored twice for Southampton as a teenager, has great potential and believes he can prise him away from Saints in a permanent deal.