The Welsh full-back endured just under three months at Nottingham Forest last season, and was pivotal to their survival in the Coca-Cola Championship.
The departures of the two Kyles is looking very likely, with moves imminent. Gunter hasn't caught the eye of Harry Redknapp at top flight level, which means if the deals go through for Naughton and Walker, this could pave way for the 19-year-old to sign a season-long-loan at Bramall Lane.
Meanwhile, Sky Sports News are reporting that Tranmere Rovers right-back Andy Taylor is 'undergoing a medical' at this present time.