Sam Morsy celebrates scoring the fourth goal for Wigan Athletic with Max Power (R)
Latics boss Gary Caldwell has warned the Blades that it will take an eye-watering offer before they even consider selling central midfielder Sam Morsy to the League One club.
The ex-Chesterfield captain made a £250,000 move to the DW in January and helped his side earn an immediate return to the Championship as he scored one goal in 16 appearances from the middle of the park.
Morsy, 24, has not played at a higher level than League One and sources close to the player have suggested he wants to test himself at a higher level, as reported by the Derbyshire Times.
The source said: "He has no desire to leave and the club have said they want him in the Championship.
"That was his ambition, to play in the Championship, and when he was at Chesterfield there was interest from MK Dons and Preston but he saw Wigan as a really good option to go up and maintain that status."
Wigan Athletic manager Gary Caldwell
However, with the Blades reaffirming their interest in the tough-tackling midfielder, Latics boss Caldwell has been forced to have his say on the saga.
Speaking to Sheffield Star, he said: "Sam is somebody who is a big part of the squad. He started at Fleetwood on Friday, and he started at Oldham on Tuesday.
"We value him very highly, and if anyone wants to come and get any of our players then they’ll have to pay a lot of money to get them."
However, with the Championship new boys reportedly interested in United full-back John Brayford, manager Chris Wilder has a bargaining tool at his disposal.
Sheffield United's John Brayford
Though Brayford had a mixed season last time out, Wilder considers him a "big player" and is keen to increase, rather than decrease, his options.
He said: "We’re still looking to improve and bring in one or two players, mainly in midfield. They might be loans or permanent signings but we’re working hard, as most managers are."
With just four days until the the curtain raiser away at Bolton Wanderers, Wilder will be hoping to have his squad competed as he targets a return to the second-tier.
And with Blades fans buying the full allocation of 3700 tickets at the Reebok, his team will certainly be rallied on by their loyal support.