It was Teamtalk who first reported of the Blades’ interest in Gibson, along with fellow promoted sides Aston Villa and Norwich City.
Sheffield Wednesday are also keen, but the 26-year-old is unwilling to drop back down into the Championship. Meanwhile, the Clarets have played down rumours Besiktas are interested.
Gibson only arrived at Turf Moor in a £15m switch from Middlesbrough last summer. However, an injury-plagued campaign limited the centre-back to just one Premier League appearance.
Gibson has now been told he is free to leave the club and the Lancashire side are open to a loan. If sold permanently, Burnley are clearly keen to recoup their initial outlay.
Why Sheffield United are unlikely to sign Ben Gibson
The Sheffield Star reports that the Blades are targeting five new players this summer following their promotion to the top flight.
On their list is a goalkeeper, wing-back cover for Enda Stevens, an attacking midfielder and two strikers.
The ‘keeper is expected to be Manchester United’s Dean Henderson returning on loan. The Sheffield Star also says that Swansea City forward Oli McBurnie is a priority in the transfer market. Brentford’s Neal Maupay is another being considered.
The Daily Mail claims the South Yorkshire club will have a £20m budget this summer. Clearly, they cannot spend £15m of that on a position they are not even targeting for improvement.
They have, however, just signed the biggest sponsorship deal in their history. So whether that will increase funds remains to be seen.
Chris Basham, John Egan and Jack O’Connell formed the joint best defence in the Championship last season. Richard Stearman and Kean Bryan will provide support.
Adding one more centre-back might not be the worst idea; especially after releasing Martin Cranie. And perhaps they could sign Gibson on loan with a view to purchasing in the future.
Yet a cheaper and far more experienced option would be Phil Jagielka – who is leaving Everton. Jagielka is a club legend at Bramall Lane and could bring some much needed Premier League knowledge to a relatively inexperienced squad.