The Hornets target man Helguson is currently being chased by the Blades and Leeds, though it is believed that the Icelandic International will chose Bramall Lane over Elland Road should United sign his team mate Danny Webber.
Heidar Helguson: Blades-Mad would love to see the Ice Man play for the Blades!
Helguson who netted 20 goals last season in what was considered a poor Watford side has one year left on his contract but is keen to leave Vicarage Road before it expiries. He joined the Hornets for 1.5M from Norway side Lillestrom in January 2000 when Vicarage Road was hosting Premiership football.