Helguson, whom Blades-Mad have been a huge fan of for quite some time signed for Fulham from Watford this summer for 1.2 MILLION following interests from the Blades, Wigan and Leeds United.
So far the Icelandic International has failed he cement a first team place - with American Brian McBride upfront as first choice.
However, Neil Warnock suggested last Saturday that he is willing to replace Neil Shipperley despite his two wonder (Denis Berkgamp esc) strikes against Burnley in 3-0 home win. Ideally he will be looking for a target man, a role that the Iceman can fill quite easily.
Meanwhile United face an uphill struggle to land Jaroslaw Bieniuk who is believed to be worth £500,000. The Blades boss have indicated he also wants a new defender in January and the Poland star could be one of them.
The Blades will naturally face competition from Leeds, who like to chase every player that United wish to sign, whilst West Bromwich Albion are also keen to approach the player.