Graham Taylor is the target for one of two new enterprises by Sheffield United chairman Kevin McCabe, claims the Daily Mail.

The former England manager is being earmarked for a comeback as a football overlord with United, where McCabe's quest for fresh investment has opened an intriguing link with music millionaire Bono.

Bramall Lane's PLC boss confirmed to Sportsmail that the U2 lead singer is a director of an American sporting and media company with whom he is negotiating.

But McCabe's immediate priority is to install a 'head of football' - and Taylor fits his criteria. McCabe said: 'He'd be top of my list. He'd be diplomatic, he wouldn't' t tread on toes and he has great knowledge. We're looking for a younger Sir Bobby Robson.'

At 63, Taylor has admitted he would be receptive to a fresh challenge. McCabe envisages Taylor being in charge of United's football operation but not compromising Kevin Blackwell's management.

McCabe, meanwhile, confirmed talks with Bono's company. He said: 'Bono is a director of one of the companies we've spoken to. We're not talking to him as an individual but to a company with whom he is associated.'