The Blades sacked David Weir 12 days ago following a run of just one win in 13 matches and Clough is poised to become the club's eighth permanent manager in the last six-and-a-half years.
Clough, 47, is understood to have agreed a severance package with Derby, who sacked him at the end of last month after nearly four years at Pride Park.
Source: PA
Source: PA