In it, the Premier League’s bottom-placed side detail why the Manchester United midfielder should join them this month.
Lingard has been strongly linked with a loan move to the Blades during the January transfer window.
Short of game time at Old Trafford and clearly not in manager Ole Gunnar Solskjaer’s first team plans, it represents the chance for regular minutes.
Chris Wilder is very keen to add a creative midfielder to his squad and Lingard is a top target.
Wilder discussed the prospect of signing the 28-year-old with Solskjaer back when the two sides met in the league in December.
Yet there’s said to be some reluctance on Lingard’s part to join a relegation battle.
The England international knows his time at Man United is coming to an end. It’s after making just three appearances, all in cup competitions, so far this season.
But Lingard wants to be given the platform to earn himself a big move this summer and doubts whether the Blades can provide that.
Which is why the South Yorkshire club have sent him a dossier.
What’s in the dossier Sheffield United have sent Jesse Lingard?
According to The Mirror, the Blades have told Lingard that moving to Bramall Lane could actually earn him that big move.
While he’s currently in the background for the Red Devils, he could move front and centre under Wilder.
The Blades have told Lingard he would be a “guaranteed” starter for them. Plus, he would have an important role to play off the pitch as well because of his experience.
Wilder lacks many with top flight nous in his squad currently – Phil Jagielka aside. Yet Lingard has played 133 times in the Premier League and would have an important role as a leader as a result.
Whether he is convinced by the dossier remains to be seen. But time is running out before the window closes.