Sky Sports understands Sheffield United are closing in on the signing of Falkirk striker Lyle Taylor.
Falkirk are resigned to losing Taylor this summer with a host of clubs chasing last season's First Division top goalscorer.
The 23-year-old, who has one-year to run on his Falkirk contract, scored 29 goals last season.
Rotherham had a bid accepted for Taylor earlier this week, but the former Millwall and Bournemouth turned down the move.
Hibernian have also expressed an interest in Taylor, but Sheffield United are hoping to win the race for his signature.
New Blades boss David Weir is keen to bring in a new striker and he sees Taylor as the man who can score the goals to fire their promotion bid.