Cotterill who is with the Blades for the last few more games is told he can cross the Pennines and join Sheffield United according to The Sun newspaper.
Cotterill has recorded 3 assists since being at the Blades. The Welshman has previously said that he would love to go back to Wigan and fight for a first team place.
The People stated in their newspaper the other day that Kevin Blackwell is to put a £1.5m bid in for the winger.