The Blades were previously linked with the Bournemouth striker ahead of the January transfer window. Instead Defoe joined Rangers on an 18-month loan deal.
However, following United’s promotion to the Premier League the rumour has resurfaced.
The article says the South Yorkshire club may make moves to permanently sign Scott Hogan and Gary Madine. The attacking duo spent the second half of the 2018/19 season on loan from Aston Villa and Cardiff City respectively.
If not, Defoe has been mooted as an alternative. The 36-year-old has impressed at Ibrox, scoring seven goals in 17 appearances for Gers.
Manager Steven Gerrard is expecting to have Defoe until the summer of 2020 at least. Yet a return to the English top flight could prove tempting to the England international.
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Reasons it’s a bad idea
Few current players have as proven a Premier League pedigree as Defoe. The forward has scored 163 times in England’s top flight for the likes of Tottenham Hotspur, West Ham United and Sunderland.
Yet signing Defoe would go completely against the approach Blades boss Chris Wilder wants to take in the transfer market.
“We want to invest in young players,” Wilder told the Sheffield Star. “Young players who can step up to this level and fit in with the core of the group who have got us here.”
Defoe is unlikely to fetch a high transfer fee, if one at all. However, the attacker is rumoured to earn £90,000-a-week at the Vitality Stadium, of which Rangers are currently paying £35,000-a-week.
Not only that, but the veteran has no resale value.
Also, while Defoe has been a proven Premier League goalscorer, his 18 months with the Cherries were a huge disappointment. During that time the Englishman netted just four times in 34 games.