The Toffees are keen on the Senegal international, who has scored ten goals and provided seven assists from 28 games so far this term for the Blades, who are 14 points clear of third position in the Championship and well placed to return to the top-flight at the end of the season.

Having not won since October 22, Everton are struggling for goals, with former Blades striker Dominic Calvert-Lewin having been missing for large parts of the season due to injury.

Reports suggest that Everton are preparing a £15m bid, although the Blades are likely to value the talismanic forward far, far higher.

The Blades – who beat Yorkshire rivals Hull City 1-0 on Friday night - are currently operating under a transfer embargo.

The EFL website stated in its Embargo Reporting Service section late on Thursday evening that the Bramall Lane outfit are under embargo under Regulation 52.2.3.

The club are unable to register players when under embargo, either new signings or players recalled from loans.

Bramall Lane officials were granted “two business days” to secure the removal of the notice before the EFL publicly acknowledges their situation and its reasons for taking the step.

In a statement on Friday afternoon, the Blades said they are aiming to have their embargo lifted "next week" as they continue discussions with the relevant parties.

Sheffield United transfer news: Premier League strugglers Everton preparing big-money bid for talismanic Blades forward Iliman Ndiaye