Sheffield United have placed a £4,000,000 bid in for Beattie, but believes that the deal may fall through due to his large £40,000 a week pay deal at Goodison Park.
Meanwhile the Blades are also interested in Birmingham City forward Rowan Vine, Blues boss Steve Bruce is willing to let the former Portsmouth and Luton Town man leave St Andrews but the Blades face competition from West Bromwich Albion for his signature.