We reported the other day that the Blades were on their way to signing Neil Cox, he has since signed a new contract to end speculation.
Watford v Chelsea: Heidar Helguson and Marcel Desailly challenge in last seasons FA Cup.
However it is no rumour that the Coca-Cola Championship outfit are cash strapped and may not be in a position to turn down such an offer.
But, United too are not made of money and will use the money invested by Chineses businessman Deqing Zhang to boost the Blades promotion chances by signing one of the Divisions best strikers.