McGeady has failed to make an impression for the Toffees this season.
The 29-year-old has made just one appearance for the Toffees in all competitions this season - which came in the Capital One Cup victory over Barnsley in August - and Sky Sports reported earlier in the week that he was set to leave Goodison Park on loan during this window.
Blackburn are currently the lowest placed side of the three interested, so may perhaps be the option that appeals to the Republic of Ireland international the least.
But with Rovers boasting the attacking threat of Jordan Rhodes, McGeady may be interested in heading to Ewood Park in the hope of forming a partnership between the pair, with the midfielder laying on chances for the Scotland man.
If he makes his decision based on league performances however, then it is likely that he will end up at Hillsborough. Carlos Carvalhal's men are just outside the play-off places, and the former Celtic star may be keen on being a part of a side that are doing well in the league.
However, Ross Wallace and Barry Bannan have both been excellent on the wings for the Owls this term, and thus, Carvalhal may find it difficult to make any promises about how much game-time McGeady can expect.
While Leeds were enjoying an eight-match unbeaten run in all competitions before their defeat to Ipswich on Tuesday, their play-off hopes are much slimmer than those of their Yorkshire neighbours.
Nevertheless, United are relatively short in terms of options on the wing, and can perhaps offer McGeady the amount of first-team football he is hoping for.
And with Roberto Martinez insisting that the Toffees have a good relationship with the Whites after the two clubs agreed a fee for Leeds star Sam Byram (via The Sun), United may well surge to the front of the queue to complete a deal.