Former Blades boss Bryan Robson was offered the opportunity to take up the role when he was relieved of his duties in February but he also declined the job.
Graham Taylor who currently works in the media has been approached by PLC Chairman Kevin McCabe to step up to the roll which will involve the training systems and links with our foreign clubs.
McCabe is going to have to look somewhere else for the responsibility for the task. He said:"Director of football is a title dreamed up by the media. What we are looking for is a co-ordinator for our overseas systems - that will be one of the major tasks.
"We have a lot of international interests and we want someone to ensure that the training systems across our clubs are the same as what we have here at Bramall Lane.
"The role is to make sure that the likes of Chengdu and Ferencvaros have similar training methods to us so that possible movement of players between the clubs is a quick and smooth transition."