The partnership with Sao Paulo; who successful beat Liverpool 1-0 in the 2005 FIFA World Club Championship who mean that possible future stars could start their professional career at Bramall Lane.
Early this season the Blades were quick to buy a 90% stake in Chinese outfit Chengdu Five Bulls (now Chengdu Blades), which has become very successful in the far East.
Sheffield United director Simon McCabe told the Sheffield Star: "They're keen to have an affiliation with a Premiership club.
"Sao Paulo produce some of the best players in the world, Kaka, Cafu and Denilson have all come from there."
"These talks are exclusive, they aren't speaking to anyone else.
"The whole idea is to try and form some kind of link with them to make it possible for their young up-and-coming players to come here.
"Providing everything goes well we could send people out there to formalise everything by the end of January or the beginning of February."