For the second summer in succession, Rangers and Sheffield United could be about to go head-to-head in pursuit of the same transfer target.
But by the time the transfer window slammed shut on 1 September, the former Everton and Stoke City youngster was a Sheffield United player instead, although life at Brammal Lane has not exactly gone to plan as the 24-year-old is yet to even make a Championship appearance for the Yorkshire giants.
The 24-year-old has been one of the most influential players in League One this season, scoring four goals to help the Millers into the play-off places. But Vaulks has just one year remaining on his contract, attracting the interest of United and Rangers, who have followed the Wirral-born talent since his days in Scotland with Falkirk.
After Rangers lost out to Sheffield United last summer for Heneghan, they will not have an easy task this time around either. Chris Wilder’s Blades have established themselves as a strong Championship side and could still end the season in the play-off places.
But with Rangers’ squad in need of some quality additions, they will hope not to lose out again.