That’s according to the Scottish Sun, who suggest that the midlands club are plotting a summer swoop for the forward should his current employers succumb to relegation from the top flight.
The Blades paid just over £17 million for the 24-year-old in 2019, but he has struggled to produce the kind of goal-scoring form that convinced United to bring him to Bramall Lane from Swansea City.
The Scottish international has scored just one goal in 22 Premier League outings this season, and has managed just seven goals in 64 outings overall.
Wanderers are seemingly undeterred by those figures, however, and are said to be willing to stump up around £15 million to keep McBurnie in the top flight next term.
Elsewhere, Newcastle United are said to be keen on signing John Lundstram.
Reports in the north east suggest that the Toon Army are sizing up a summer move for the 27-year-old, who is out of contract at the end of the season.
Crystal Palace winger Andros Townsend is also said to be on Steve Bruce’s transfer shortlist, but a free swoop for Lundstram is seemingly a high priority too.
The Blades midfielder, like many of his teammates, has struggled to produce his best form this season, and has registered just two assists in 29 matches across all competitions.
By comparison, Lundstram managed five goals and three assists last term.
We’ve gathered the rest of today’s Premier League transfer speculation below: