Skysports.com understands Tranmere Rovers full-back Andy Taylor is undergoing a medical ahead of a proposed move to Sheffield United.
The Championship club are looking for new signings as Kevin Blackwell bids to construct a squad capable of winning promotion to the Premier League.
Blackwell currently has Glen Little and Julian Gray on trial and has now made a move to sign the highly-rated Taylor.
The 23-year-old joined Tranmere on a permanent basis from Blackburn Rovers in January 2008 after impressing during a loan stint.
He has made over 80 appearances during his time with Rovers, but could now be on his way to Bramall Lane.
Taylor, who has 12 months remaining on his contract with Tranmere, is discussing personal terms with the Blades and undergoing a medical.