Sheffield United manager Nigel Clough is pressing ahead with his search for new talent.
Livingston centre-forward Marc McNulty and former loanee Ben Davies have been offered transfers to Bramall Lane, with both expected to accept the League One club’s invitation shortly.
Kevin Stewart, the Tottenham Hotspur defender, is also thought to remain in dialogue with Clough and his staff after impressing during a recent trial.
McNulty, who was the subject of an undisclosed bid earlier this month, trained with United towards the end of last season.
The 21-year-old remains under contract at Almondvale Stadium until next summer.
Davies, aged 32, made 20 appearances and scored three goals after joining United from Derby County in February.
Stewart has yet to make a first-team appearance for Spurs but was a member of the Crewe Alexandra team which beat United at Gresty Road 13 months ago.
Born in Enfield, he progressed through the ranks at White Hart Lane.
Notts County’s Alan Sheehan has also been linked with United after reportedly claiming Clough is monitoring his situation at Meadow Lane.
Meanwhile, United have won the Ronnie Radford Award for FA Cup giantkilling.
Clough’s team, who reached the semi-finals of last term’s tournament, received the honour for beating Aston Villa in the third round.