Sheffield United have made a £10m offer for Swansea City striker Oli McBurnie, according to The Sun.

McBurnie is a priority signing for Blades manager Chris Wilder. The newly promoted club have now moved ahead of Brighton and Hove Albion in the race for his signature.

Yet Wales Online reports that the Swans want at least £20m for the Scotland international. They do not want to sell McBurnie this summer and chairman Trevor Birch is determined not to allow the forward to leave on the cheap.

The Blades could have previously capitalised on financial problems at the Liberty Stadium, but Swansea are now believed to be in a much healthier position.

This comes after the sale of Daniel James to Manchester United for £15m plus add-ons. Jordan Ayew is also on the verge of moving to Crystal Palace for £2.5m.

As well as the transfer fees received, getting Ayew’s wages off the books is also a major boost for the South Wales club. This will be further helped by the expected departures of Andre Ayew, Borja Baston and Jefferson Montero.

McBurnie is believed to be happy with the Swans and focused on the 2019/20 season under new boss Steve Cooper. The 23-year-old signed a new three-year contract last summer and will not try and force a move away.

(Photo by Athena Pictures/Getty Images)

What now if Swansea won’t sell McBurnie?

For the Blades it seem their pursuit for recruitment in attack has lead them to two players – McBurnie and Brentford’s Neal Maupay.

Unfortunately for them, the Bees are making a potential deal for Maupay just as difficult. West London Sport says they too want at least £20m for the Frenchman.

It had apparently been hoped £15m would be enough to land Maupay, although as yet no approach has been made.