The Blades are looking to strengthen their squad following promotion to the Premier League. Manager Chris Wilder is aware of Assombalonga’s talents – the forward has top scored in both his seasons on Teesside.
However, despite netting 31 times for Boro, the 26-year-old thinks Tony Pulis’ tactics don’t suit him. Pulis has also criticised Assombalonga for missing chances.
The Democratic Republic of Congo international was expected to help the North East club climb out of the Championship. Yet after missing out on the playoffs on the final day, they are about to enter their third successive campaign in the division.
The future of Pulis at the Riverside is not yet decided. But if the Welshman does remain in charge it is hard to see a future for Assombalonga there.
Not that the former Nottingham Forest man would be short of suitors. Birmingham City, Blackburn Rivers and Bristol City are also thought to be interested. Aston Villa and Derby County have been previously linked as well.
Yet the fact the Blades will be playing in the top flight gives them the advantage. Either Villa or Derby could match that feat should they be successful in the upcoming playoffs.
How much will Assombalonga cost?
Boro paid a club record £15m for the forward when they signed him from Forest in 2017. It is understood they would consider offers that neared that fee.
However, with the relationship between Assombalonga and Pulis strained, the Blades could potentially sign him for less.
Wilder has already said he won’t risk the club’s finances to stay in the top flight. So securing Assombalonga for a relatively small amount would appeal.
The only other stumbling block is wages, with the attacker understood to earn a large amount at the Riverside.