The 27 year old striker was the Blades top goal scorer last season with 18 goals and has already added to his tally with that neatly converted spot kick at home to Leicester City in the 4-1 win last Saturday.
ANDY GRAY: In Action v Arsenal Last Season.
That strike against the Foxes could prove to be his last goal for United, but Blades boss Neil Warnock has made his comments clear; "It's disappointing at such a late stage but life goes on," Warnock told the Yorkshire Post.
With the transfer of Gray unfortunately looking more likely it is believed that Neil Warnock will now hunt for Gray's replacement.