Dowell spent the second half of last season on loan at Bramall Lane after joining in the January transfer window.
The 21-year-old played 17 matches in all competitions to help the Blades get promoted to the Premier League. They are now preparing for their first campaign in the top flight in 12 years.
So far the South Yorkshire club is yet to make any new signings. However, it seems that Dowell remains very much on their radar after impressing last term.
The article claims that the attacking midfielder is among a crop of Toffees youngster who should look to gain regular first team football away from Goodison Park.
Dowell will turn 22 in October, but has only ever made five senior appearances for his boyhood club. There is still time to breakthrough on a regular basis, but the chances of it happening are becoming increasingly unlikely.
So if Dowell were to leave Merseyside how much would it cost to sign him? Well, it has been revealed that Aston Villa were close to landing the England Under-21 international for around £6m in January.
In the end it was decided a loan stint at the Blades was the better option. Yet an offer in a similar region this time around would surely be enough?
What would Dowell bring to Sheffield United?
Another article from the same newspaper claimed that they were going to renew their interest in Jota to fill the position. However, the Spaniard has since joined Aston Villa.
Therefore Dowell is the only name being linked currently. Plus Wilder is aware of what he brings to his team because of the time he has already spent at the club.
Not only that, but due to Dowell’s age there is plenty of potential for him to improve and increase in value in the future.