Sheffield United have had a £10million offer rejected for Nottingham Forest’s Matty Cash.
The versatile 22-year-old full-back is valued around £15m and has attracted interest from Southampton, Burnley, West Ham and AC Milan.
Chris Wilder is keen to strengthen a number of areas but could offer a player in exchange as they consider improving their offer for Cash.
Several Premier League clubs were in for the promising right-back in January but none could reach a deal with the Championship side.
Cash stayed and helped Forest in their bid to seal play-off football, which they agonisingly missed out on on the final day of the season on goal difference.
Cash has scored 16 goals for the club, including three this season, in 141 appearances since breaking into the senior side from the club’s academy.