Derby County, Leeds United and Wolverhampton Wanderers are also watching McCarron. He is valued at around £250,000.
Still only 18-years-old, the forward remains relatively inexperienced. McCarron was only called into Steven Pressley’s first team last season and made 20 appearances in all competitions.
Generally the teenager was used from the bench and it would prove to be a big step up from League Two.
The Blades and Wolves probably have the advantage as they can offer Premier League football. However, should he move how much McCarron would actually play in the near future is debatable.
Also, Derby and Leeds have a good recent record of given an opportunity to young talent. Both Marcelo Bielsa and Frank Lampard relied on youth as their sides reached the playoffs.
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If the Blades were to sign McCarron, chances are he would join their youth ranks or be sent out on loan. It would be a big ask for the attacker to play in the top flight.
McCarron also wouldn’t readily fit into Chris Wilder’s system. The youngster generally operates out wide, but Wilder plays a 3-4-1-2 formation without wingers.
It was why Nathan Thomas struggled to fit in after joining from Hartlepool United in 2017. Thomas managed just three appearances before being sent on loan to Shrewsbury Town.
More recently the 24-year-old has been back in League Two with Notts County and Carlisle.
That is not to say that McCarron couldn’t develop into a valuable asset for the Blades. They do have a good history of nurturing young players after all.
Yet if he does make the move to Bramall Lane then no one should expect an immediate impact.