The Blades have been reported to be demanding £200,000 in order for Kevin Blackwell to make the move to Elland Road as Blackwell is currently under contract at the Bramall lane club.
However Leeds United have made a ridiculous offer of a friendly as a friendly in which United would receive gate money from that game. Though BIFA (Blades Independent Fans Association) which is fronted by Andy Nicholson have warned that they would boycott such a game; "It is tantamount to asking our supporters to pay for a new coach for Leeds."
Blades chairman Kevin McCabe said: "We accept that people want to change jobs but there is a contract in place and we have got to ensure that we get the right level of compensation and a sensible consideration for Kevin's departure.
"We are not trying to be difficult. Kevin wants to go, we have asked him to stay but he is a relatively young man and views this as a career move."
Kevin Blackwell played a major role as Blades number two to Neil Warnock, who along with the United team helped the Cutlers reach two major semi-finals until crashing out to Wolves in play-off final.