The former Derby County man spent time at the City Ground in the last campaign as Steve Cooper’s men won promotion via the play-offs, sparking speculation that Forest will try to bring him back this summer.
Forest had a bid rejected in January, with it falling below the Blades’ valuation – which is understood to have increased since he helped Forest into the top flight.
Lowe is scheduled to report back to United for pre-season training next week, and boss Paul Heckingbottom revealed today that there have been no further bids for the left-back – who, in reminding several times that Lowe is “our player”, he appears in no rush to lose.
“He’s in next week. That’s it,” Heckingbottom said.
“He did well at Forest, but there’s been no offers. There’s interest, because he did great for them. But he’s our player.
“He did well in this league and it’s more important to get players in before we let them out.”
Asked if United will look to improve Lowe’s contract, which has at least two years left to run, Heckingbottom said: “There’s no need. There’s no rush.
“He’s still got a few years left. He’s been at a team that’s been promoted, which is fantastic for him but also for us because he’s our player.
“The dialogue was always about him getting back in our team and being our player.”