National media link Sheffield United with a £20m move for Leeds United's Kalvin Phillips
And with the Whites positioned second in the Championship Philllips could be playing Premier League football with Leeds next season anyway.
But if they fail to win promotion he is likely to be a top target for several top flight clubs.
The centre midfielder only signed a new five-year contract at Elland Road last September.
He made his Leeds debut in April 2015 after coming through the club’s academy.