Everton are willing to let Kieran Dowell leave the club on loan again next season, according to The Sun.
Championship duo Huddersfield Town and Wigan Athletic are the early front-runners for his signature. However, could a return to Sheffield United be on the cards?
After all, it was less than a month ago that the Liverpool Echo reported the Blades were likely to try and re-sign Dowell this summer.
The 21-year-old spent the latter half of last season on loan at Bramall Lane, playing 17 matches and scoring two goals in all competitions.
Following this latest development, the Sheffield Star has speculated United could make a return for Dowell. This is because of their limited number of midfielders following promotion to the Premier League.
However, they wouldn’t be able to offer Dowell as much of a guaranteed starring role as Huddersfield and Wigan can.
MORE UNITED STORIES
Do the Blades need Everton starlet Kieran Dowell?

Chris Wilder’s men are certainly lacking options in midfield currently ahead of their first campaign in the top flight in 12 years.
John Fleck, Oliver Norwood and Mark Duffy all played key roles in getting them promoted in 2018/19. John Lundstram adds support centrally, while Luke Freeman has been signed from QPR.
Meanwhile, Paul Coutts has joined Fleetwood Town and Samir Carruthers has been placed on the transfer list. Therefore signing Dowell might not be such a bad idea.
Yet in reality the England Under-21 international is a number ten. While Dowell did play a little deeper for United at times last term, there is a general feeling he lacked the physicality to succeed there. Those shortcomings will only be emphasised in the Premier League.
In attacking midfield, the Blades now have two strong options in Duffy and new signing Freeman.
Not only that but Dowell would use up a precious loan spot. Top flight teams can only sign two loanees. As the Mirror reports, one of those places at Bramall Lane looks almost certain to go to Manchester United goalkeeper Dean Henderson.
Landing Dowell would mean manager Chris Wilder could make no more loan signings.