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Fulham, Newcastle, Hull and Blackburn also showed interest in Beattie but they may struggle to pay his wages; has he is on £20,000 a week, plus any bonuses he may receive.
It is believed that Blades may be interested in Stokes Striker Dave Kitson as part of the Beattie deal. Blackie says: 'everybody has a sale value and I'd be stupid to say any player won't be leaving - money talks.'
"I can confirm that Stoke have made an enquiry, I have left it with my board of directors and it is up to them to decide what to do from here."
"As far as I'm concerned James is still a United player and that is how it will stay until I'm told otherwise."
Blackwell added: "After training yesterday James was clearly suffering from a touch of flu. If he's fit then he'll play."
"If he's not then he won't."
McCabe also added..."No deal has been struck, And if movement of players does occur, particularly involving those you do not want to go, then it would only be done to strengthen not weaken the club.
Beattie has played 60 games and scored a total of 34 goals since his signing of Sufc from Everton 18 month's ago, the Blades payed £4m for him, and he will now cost around £3m. Stoke are also in a sticky situation because Hull City are also trying to steal the deal for Beatts.
McCabe Speaks:
"If a deal is done it will be for the right football reasons, The way the transfer system is - with regard to windows - we have got to be organised. We are in the window and here is a potential chance to take the club forward."
"Why all the doom and gloom? Look at what we have here at Sheffield United; we've got to be together, we are one of the best supported clubs in the Championship, we've got a fantastic stadium and squad of players. My message is to tell everyone to calm down."
"When we started 2008 at Wolves their fans were calling for Mick McCarthy's head - when we finished the year against them, they are top of the league. It is about steadily building and adapting a team and keeping faith with how we are doing things."
More to follow...