Sheffield United are eyeing Preston defender Ben Davies.
The Sun says Sheffield United will have to pay £10million for centre-half Davies as Preston dig in their heels.
Chris Wilder's Blades made an inquiry for the classy 25-year-old defender — but they will not pay that much.
Davies is out of contract at the end of the season and looks set to leave Deepdale.
Championship rivals Bournemouth have also had a £3m bid for Davies rejected.
