Sheffield United are ready to offer Nottingham Forest up to two of their players in exchange for Matty Cash.
This is according to Mirror sports journalist, James Nursey, who reports that the Blades are still very keen on signing Cash.
They have already had a £10m bid for the 23-year-old rejected by Forest during this transfer window. Now they are considering a change of tact.
Instead, United are willing to pay £4m for Cash and include two of their current squad in the deal. One of those is believed to be Luke Freeman, who was linked with a move to the City Ground in January.
The identity of the second player is currently unknown.
Which other Sheffield United player could be included in Matty Cash deal?
Following the departure of Leon Clarke, Mark Duffy, Kieron Freeman, Ricky Holmes and Ravel Morrison on free transfers, Chris Wilder’s squad is looking slim on numbers.
Dean Henderson and Richairo Zivkovic have also returned to their parent clubs following the conclusion of the 2019/20 season.
As a result, there aren’t many players it seems likely Wilder would be willing to part with. Yet there are some possibilities.
Another who was linked with the Reds during the January transfer window was captain Billy Sharp. In the end, Sharp apparently turned down an offer from Forest to remain at Bramall Lane.
While the skipper is very much a squad player now, the fact the 34-year-old signed a new contract in June to keep him with the Blades until 2022 makes an exit more unlikely.
The other possible candidate is Callum Robinson. Robinson only joined the South Yorkshire club from Preston North End last summer, but was loaned back to the Championship in January and joined West Bromwich Albion.
The forward helped West Brom to promotion to the Premier League and the Baggies are interested in signing him permanently.
But if that doesn’t materialise, perhaps Robinson could be used alongside Freeman in the Cash deal.