It is said that the former Newcastle United and England player has had a bust put with Blues boss Kevin Keegan and is keen to make a move away from Maine Road.
Howey, aged 31 has just one year left of his contract and has made it quite clear that he is fed up of being dumped on the substitutes bench week in, week out.
The move would delight Blades boss Neil Warnock as he is interested in finding cover, should any of his back four get injured or suspended, also Howey will defiantly be able to play in the FA Cup Semi-Final clash against either Arsenal or Chelsea should he been signed up in time.
However, it is also reported that Bolton Wanderers are also interested in Howey, but Warnock has one advantage over the relegation-threatened club. Which is that the Nationwide currently has no closed transfer window so the Blades could make a move for him.