Taylor, who had been approached by Blades plc chairman Kevin McCabe, prefers to concentrate on his media work rather than moving into the role on offer at Bramall Lane.

McCabe said: "I would have liked Graham but he has other career benefits so I don't think that will happen now.

"We still want someone with a skilful eye for spotting talent, someone who can instruct other coaches at our other clubs about the method of coaching at Sheffield United, and a character who is respected in the game – but they are not easy to find."

McCabe secured the services of manager Kevin Blackwell and assistant Sam Ellis on new three-year deals last weekend and wants the next appointment to co-ordinate the club's overseas operation.

The Bramall Lane club have links in China, Hungary, Australia, Brazil and Belgium and have also been exploring the possibility of linking up with a Finnish club.

"Director of football is a title dreamed up by the media," said McCabe.

"What we are looking for is a co-ordinator for our overseas systems – that will be one of the major tasks.

"We have a lot of international interests and we want someone to ensure that the training systems across our clubs are the same as what we have here at Bramall Lane.

"The role is to make sure that the likes of Chengdu and Ferencvaros have similar training methods to us so that possible movement of players between the clubs is a quick and smooth transition."