A transfer rumour from The Sun says that Sheffield United are interested in signing Everton defender Mason Holgate in January.

In fact, Holgate is apparently a key target for Blades manager Chris Wilder as he looks to improve his squad in the new year.

They are not the only Premier League side who are keen on the 23-year-old, though. Bournemouth are also keeping tabs as they seek potential replacements for Nathan Ake. The Cherries are expecting offers for the coveted Dutchman.

Meanwhile, Newcastle United have shown interest as well as Steve Bruce looks to acquire British talent.

The Toffees have put a £14m price-tag on Holgate – who can play at both right-back and in central defence. Whether they actually sell him or not depends on who succeeds Marco Silva as boss.

They are yet to replace Silva permanently since his sacking, with Duncan Ferguson currently in caretaker charge. David Moyes remains the favourite, while Carlo Ancelotti is also linked after leaving Napoli.

Why this transfer rumour makes sense for Sheffield United

(Photo by Clive Brunskill/Getty Images)

This is not the first time Holgate has been linked with the Blades. Around a year ago there was a similar rumour, but he instead joined West Bromwich Albion on loan.

Then in August, Bramall Lane was again being named as a potential destination for Holgate. At the time he was valued at £10m.

It is easy to see why Holgate is an attractive option for Wilder, because of his versatility at the back. Especially as it is reported both Kean Bryan and Kieron Freeman could leave in the January transfer window.

This would leave Wilder with no cover for George Baldock at right wing-back and more limited options in the middle. Holgate could fill both roles and is also young enough to develop further in the future.

Not only that but he has top flight experience, with 10 appearances in the league this season.

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