The Sun reports that Chris Wilder, the United manager, is an admirer of Argentinian striker Fernando Forestieri and is weighing up whether the cost of a deal would fit into his budget as he prepares for the top flight.
Wednesday may be tempted to cash in on their prized asset as they look to balance the books, but Owls owner Dejphon Chansiri reportedly values the 29-year-old at around £14m. Forestieri is also one of the top earners at Hillsborough.
Wilder, who was appointed as United boss three years ago today, has won two promotions at Bramall Lane in that time and has built his success on buying mostly British and Irish players.
Sheffield Wednesday boss and chairman unhappy after attackers leave for Premier League
Why Sheffield Wednesday left Dennis Adeniran out completely against Charlton Athletic
Darren Moore dismisses Barry Bannan over-reliance notion after surprise Sheffield Wednesday sub call
Charlton Athletic boss gives Sheffield Wednesday ‘favourites’ tag – admits Hillsborough frustrations
Sheffield Wednesday ‘obviously huge’ but Charlton Athletic boss makes Owls statement
“We've not had the ability to put three or four scouts in every country in Europe because obviously that's a cost," said the Blades boss.
“We don't shy away from foreign players, but they would have to fit into the togetherness and mentality of what we've created.”