The Bantams have made it no secret that hey could be forced to return to administration unless money can be acquired to save the West Yorkshire club.
It is expected that Gray will travel to Bramall Lane on Thursday to discuss terms and conditions before a medical and his signature can be made.
We believe this rumour is true but we would like to ask how many strikers do United need to sign before Neil Warnock realises that we will never find a 20 a season striker unless money is spent on a quality forward like Hiedar Helguson of Watford.
Since his arrival at Valley Parade in August 2002 Gray has managed to score 20 goals in 77 league games, though he has played once for Scotland.