Brooks, who is still awaiting his league debut for the Blades, was named player of the recent Toulon tournament and it would be little surprise to see the offers roll in for him, although no Everton approach is imminent, according to The Star.
But if the Toffees were to try to sign the 19-year-old, United would be wise to ask for something - as well as money - in return.
The following three players would make excellent signings for Chris Wilder's men.
Sheffield United are looking for a new centre-back, with last season's loan star Ethan Ebanks-Landell among their targets according to The Star. However, Pennington could still be of use whether or not the Wolves man returns, having impressed in a handful of Everton appearances so far. At the time of writing, Burnley's Michael Keane is expected to sign for the Toffees, which could push the 22-year-old down the Goodison Park pecking order.
A potentially like-for-like replacement for Brooks, albeit one who is perhaps more physically ready for the demands of first team football. Dowell's Everton break is yet to arrive as it has for the likes of Tom Davies and a temporary spell away from the Toffees at Bramall Lane could set him up nicley. Davy Klaaseen's arrival is likely to have decreased his chances for the time being.
Phil Jagielka would have been the obvious choice here, so we're leaving him out on that basis. Like the Everton captain, McGeady's salary would make any move to United difficult, although if the Toffees are willing to significantly subsidise his wages, as they did for Preston last season, then the Blades might just stand a chance. After his exploits at Deepdale, however, the Irishman will have no shortage of suitors [edit - Sunderland are now being strongly linked]. Getting him would be a real signal of intent from Wilder and co - and, should he impress, it would piss off those in Sheffield 6.
Which Everton players should Sheffield United demand if Brooks leaves?
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