Sheffield United reportedly plan to launch a bid to sign Brentford striker Neal Maupay for a club-record £15m fee this summer.
Maupay impressed potential suitors by scoring 28 goals during a successful campaign for Brentford last season in which they finished 11th in the Championship.
Manager Chris Wilder has already broken the club's transfer record this summer, signing midfielder Luke Freeman from Queens Park Rangers for a fee of around £5m earlier this week.
According to the Birmingham Mail, the Blades would need to smash that record to sign Maupay.
Brentford are demanding a fee of £15m for the Frenchman, which is said to have prompted United to cool their interest in the player.
The newly-promoted Premier League outfit have also reportedly expressed interest in Celtic winger Scott Sinclair, who only has one year left on his current deal at the Glasgow club.