Rangers want to celebrate there promotion to the top Division in Non-League by setting up a friendly with a top flight club but have already been turned down by Manchester United and Liverpool from the Premier League whilst Championship outfits Wolverhampton Wanderers and West Bromwich Albion have signalled their intent not to play.
The club could reach an agreement with the Blades as coach Ron Reid is a former Rangers manager, whilst former Blades youth defender Craig McAughtrie is currently playing for the Boro.
"We have sent requests to the top clubs to ask if they would like to come here," said secretary and financial director Mike Hughes.
"The problem is that the Premiership kicks off on August 5, a week earlier than we do."
In respect it means that Rangers only pre-season friendly against a Football League side will be against Walsall whom have sadly just been relegated to League Two.