Sheffield United are prepared to sell Anel Ahmedhodzic this month.
The defender is attracting interest from Italy, where Napoli and Atalanta are both keen.
The Sun says the Blades are prepared to sell, despite Ahmedhodzic now wearing the captain's armband.
And the Blades have set a starting price of 20m.
If Ahmedhodzic is sold, United manager Chris Wilder will want to spend the money on a goalkeeper and two new centre-backs this month.