Sky Blues boss Micky Adams is in the hunt for a new forward since the sale of Gary McSheffery to fellow rivals Birmingham City in a £4,000,000 deal.
Adi Akinbiyi joined the Blades last January for £1,750,000 from Burnley; he re-paid his new club by scoring on his debut at Derby County in a 1-0 win. He later scored against Sheffield Wednesday (won 2-1) and Brighton & Hove Albion.
However it looks as though the striker has fallen down the pecking order since the £2,100,000 signing of Rob Hulse and Christian Nade.
The Blades are also interested in signing Preston North End striker David Nugent and despite the deepdale club demanding £2,000,000 for the highly rated striker United will offer Akinbiyi as part of the deal.
It is believed that Coventry have already made a £1,000,000 for the former Norwich City striker; but United will hold out for a decision to be made on David Nugent. Meanwhile Stoke are chasing Sunderland forward Kevin Kyle.