Nottingham Forest reportedly had a bid of about £2m rejected for defender Max Lowe in January.
The Sheffield United full-back has enjoyed a successful loan spell on the banks of the Trent. Although hampered by injuries, he played a key role as Steve Cooper’s side secured promotion to the Premier League.
Earlier this week, Sheffield United CEO Steve Bettis hinted the Reds had tried to sign Lowe on a permanent basis midway through his loan spell. The Sheffield Star claim an offer of roughly £2m was put forward, but the Blades valued the player at more than double that amount.