Derby County and Fulham are among the clubs also keeping tabs on the Everton defender, according to the newspaper.
The Liverpool Echo report Holgate has been told he can find a new club next month. The 22-year-old is expected to leave Goodison Park on loan in the January transfer window.
Holgate has not featured in the Toffees’ last 12 Premier League matches having started the first five matches of the season.
Do the Blades need Holgate?
The Sheffield Star says the Blades’ priority in the transfer market is a new striker. Manager Chris Wilder also wants to add an attacking midfielder to his squad.
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However, Wilder says that United’s finances mean they can only target loan players. Therefore, is signing a new defender a good idea?
Holgate is undoubtedly a good player. He has top flight experience and the versatility to play in central defence or at right-back.
Yet are these problem areas for United? Chris Basham, John Egan and Jack O’Connell have formed a fine relationship at the back. They’ve helped the Blades to a defensive record only bettered by five other teams in the Championship.
Behind them Wilder has the experience of Richard Stearman, Jake Wright and Martin Cranie to call upon. Kean Bryan, meanwhile, is a promising talent.
Wilder also plays wing-backs and has George Baldock and Kieron Freeman as right sided options. Holgate may be able to fill in at full-back, but there would be doubts over his capabilities and influence further forwards.
While it would potentially be a loan deal for the the Everton man, that does not make it cheap. Wages would have to be taken into account. With money tight, Wilder should spend United’s elsewhere.