Sheffield United v Middlesbrough: Boro winger set for Blades as Kilgallon move collapses

Yeates, 25, is surplus to requirements at Boro following the arrival of Celtic winger Barry Robson and will not be involved in today's game at Bramall Lane.

Boro manager Gordon Strachan said: "Sheffield United have shown an interest in Mark. He's got a couple of days to think about it and speak to his partner so he'll not play on Saturday."

Burnley, meanwhile, have pulled the plug on the Kilgallon deal because of his wage demands.

Reports yesterday claimed that new manager Brian Laws was preparing to break Burnley's wage structure to land the 26-year-old after a 1.5m fee had been agreed with the Blades.

However, in a statement issued yesterday afternoon, Burnley denied these reports and revealed that the deal was off.

"Burnley Football can confirm an interest in signing Sheffield United central defender Matthew Kilgallon. However, the club is not prepared to meet the agent's excessive wage demands for his player," read a statement.

"Contrary to a national newspaper report, the club has no intention of breaking its wage structure and disrupting the togetherness of a united squad.

"Burnley Football Club will instead look elsewhere for reinforcements."

Blades captain Chris Morgan insists Kilgallon may yet sign a new deal at Bramall Lane – providing the club wins promotion to the Premier League. "We are all delighted that Killa is staying and I certainly have not given up hope that we can keep him long term," said Morgan.

"We need to keep our best players and Killa certainly comes into that category. He is very happy here, he likes the club, gets on great with all the lads, and I am sure he would stay if we go up.

"He has no issues with anyone at Bramall Lane and knows how much we want him to remain one of us.

"Ultimately, it is all about the business of being in the top flight. That is where he wants to be and hopefully we can get him there. It would be a massive bonus if we can keep hold of him."

Kilgallon is expected to resume his place at the heart of the Blades' defence today after missing the midweek FA Cup victory at Queens Park Rangers with a hamstring strain.

The Blades have climbed to eighth spot in the Championship after losing only one of their last nine league games, but Boro are on a slide after picking up just eight points from 10 league games under new manager Strachan.

The arrival of Chris Killen, Willo Flood and Robson from Strachan's former club Celtic this week is designed to breathe new life into Boro's season and a victory today at Bramall Lane would lift the club level on points with the Blades.

Morgan said: "It is a bit of a surprise to see where Boro are. With their squad, they will be disappointed not to be right up there with the other two clubs who got relegated – but they are still in a position to challenge."