Skysports.com understands Sheffield United have agreed a fee with Watford for Darius Henderson.
Henderson has attracted interest from Cardiff, Birmingham and Wolves, but United have jumped to the head of the queue for the big striker by agreeing a deal with Watford.
Watford have given Henderson permission to open talks with United over a possible move to Bramall Lane.
Henderson scored 13 goals for Watford last season, but they have reluctantly decided to let the former Gillingham man leave Vicarage Road.
United boss Kevin Blackwell has moved for Henderson as he seeks a replacement for Derby-bound Rob Hulse and Henderson is expected to tie up his move to Yorkshire early next week.