Wigan Athletic midfielder Sam Morsy played with Leeds United defender Liam Cooper at Chesterfield.
Sheffield United were reportedly keen on three Wigan Athletic players last summer.
The Latics are also said to have turned down separate bids for midfielder Sam Morsy.
League One Sheffield United will have to offer Wigan Athletic 'a lot of money' if they are to bolster their midfield.
HITC Sport understands Wigan have agreed a deal for the midfielder from League One rivals.
Milton Keynes Dons are hoping to finalise a deal for Chesterfield ace Sam Morsy, HITC Sport understands.