Sheffield United hold back on potential move for Hull City star

Although attack is not a priority position for Chris Wilder during the January transfer window, the United manager and his staff maintain a database of possible acquisitions containing the names of players who could emerge as targets in the future.

Bowen’s name features among them, together with Brentford’s Ollie Watkins.

But with City demanding no less than £20m for the 23-year-old, despite his failure to agree a new deal at the KCOM Stadium, that puts Bowen way beyond United’s reach this month.

Indeed, that is thought to be around double the amount which has been placed at Wilder’s disposal as he looks to bolster his squad following an encouraging start to the Premier League season.

United, who are preparing for Saturday’s visit to Arsenal in sixth, will use the next two weeks to focus on strengthening their defensive options after concerns were expressed about a lack of cover and competition for centre-halves Chris Basham and Jack O’Connell.

Senior figures at Ipswich Town have claimed Luke Woolfenden, one of Portman Road’s best young prospects, is attracting interest from Bramall Lane while RSC Anderlecht’s Elias Cobbaut is known to boast admirers at United.

However, with the Belgians thought to be demanding around £10m for Cobbaut, that has prompted Wilder to explore the possibility of entering the overseas loan market.

United unveiled Jack Rodwell, previously of England, before their recent FA Cup win over AFC Fylde.