Sheffield United: How any Nottingham Forest move for Max Lowe could benefit Derby County financially

Lowe and Bogle were signed in a bargain double-deal by previous boss Chris Wilder, with right-back Bogle going on to establish himself as a key member of the Blades squad.

Lowe made less of an immediate impact and, with Rhys Norrington-Davies returning to Bramall Lane in the summer after a season out on loan, was allowed to join Forest on a temporary basis for the entire 2021/22 season.

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The loan spell was a successful one, with Lowe helping Forest win promotion via the play-offs – leading to speculation that he would move to the City Ground on a permanent basis this summer.

Forest failed with a bid for Lowe in January and if he does move on this summer, then a percentage of the profit United make would be due to League One side Derby – who are in the final stages of being taken over by American businessman Chris Kirchner.

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If Lowe does indeed move this summer, then the percentage due to Derby will depend on the exact structure of the deal that delivered him and Bogle to Bramall Lane two summers ago – both in terms of how each player was valued and the percentage of the sell-on clause.

Forest will earn around £170m after being promoted and are expected to splash the clash this summer to prepare for the Premier League.

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