The Blades are looking to strengthen their squad once the transfer widow re-opens on the 1 January next year (2007) and Eric Akoto, 26 looks to be Neil Warnock's next target.
Akoto, who is a personal (and team mate) of Emannuel Adebayor who applies is trade at Arsenal is looking to move to England where football is more profitable than that of his current team, Grazer AK (Austria).
It is expected that he would cost the Blades £1,500,000 to move to Bramall Lane.