Sheffield United transfer listed a number of players at the end of the season.
Scottish Premiership giants lost out to Championship outfit Sheffield United last summer when defender Ben Heneghan left Motherwell.
Rangers were beaten to the signing of Motherwell defender Ben Heneghan by Championship outfit Sheffield United in last summer's transfer window.
HITC Sport understands Sheffield United reject bid for defender.
Summer Rangers target Ben Heneghan could be set for a return to the Scottish Premiership after struggling badly at Championship side Sheffield United.
Heneghan has failed to feature for Sheffield United since his summer move from Motherwell and could go out on loan.
Glasgow Rangers are said to have wanted the defender at Ibrox in 2017.
Nathan Thomas and Ben Heneghan have been used sparingly since their summer moves to Sheffield United.
Rangers wanted Ben Heneghan from Motherwell - but he signed for Sheffiled United instead.
Rangers missed out on Motherwell's Ben Heneghan so they should ensure David Bates remains integral to the first team.