The highly-rated 20-year-old is poised to become the second high-profile young Yorkshire starlet to leave the county for the Cherries in the space of two years following fellow midfielder Lewis Cook’s move in the summer of 2016.
Wales international Brooks has been monitored by a host of top-flight clubs since bursting onto scene at the start of last season, showcased by a dazzling performance in the Blades’ Steel City derby win at Hillsborough last September.
Bournemouth have been at the front of the queue and have reportedly tabled an improved offer, said to be worth over £15m , including add ons.
On Thursday morning, Blades boss Chris Wilder confirmed Brooks was likely to be heading out and into the top-flight.
“He’s having a medical at Bournemouth and wWe’ve agreed a fee,” siad Wilder. “He’s discussing personal terms. I’d imagine that the deal will kick on today. He’s a talented young footballer.”