The newspaper has been analysing the Blades squad and who their transfer targets will be this summer after securing promotion.
United confirmed their place back in the Premier League for next season with a game to spare. They brought their last Championship campaign for at least a year to a close with a 2-2 draw at Stoke City.
Manager Chris Wilder is already looking ahead to this summer’s recruitment and the Daily Mail has its own theories.
As is already widely known, they outline the Blades’ intentions to try and re-sign Dean Henderson from Manchester United.
Henderson spent 2018/19 on loan at Bramall Lane and has already expressed his desire to return there in the top flight. Wilder has also admitted that talks have begun over another temporary deal.
To sign Henderson permanently it would reportedly cost United a club record £7m.
The Mail says that if the 22-year-old does not return then Wilder could look to Burnley’s Joe Hart or Danny Ward at Leicester City.
Hart joined the Clarets from Manchester City last summer, but is behind captain Tom Heaton in the pecking order. Ward has played just five times for Leicester this season after joining from Liverpool. The 25-year-old is backup to Kasper Schmeichel.
Also, upfront is a specific area targeted for improvement by Wilder. Billy Sharp and David McGoldrick are currently the only strikers under contract for next year.
However, current loanees Scott Hogan and Gary Madine are being considered as permanent signings. They are on loan from Aston Villa and Cardiff City respectively at present.
The Mail says that Jermain Defoe is also an option. Defoe is currently six months into an 18-month loan spell at Rangers from parent club Bournemouth.