Reo-Coker, 22 would arguably be keen to leave Upton Park should the Hammers be relegated this season but with a club in the Premier League.
The England U-21 international captain has been more-or-less ever present this season despite his 12 bookings he has already picked up and scored just once, during the 1-0 win over Manchester United last December.
United would be keen to take the Midfielder on board as the club look to make a strong side to either stay in the Prenier League or promotion from the Championship.
Either way the Blades won't be able to sign anymore players until 1 July 2007 when the transfer window re-opens. They must also obtain enough points to stay in the top flight, starting with West Ham United at Bramall Lane next Saturday.