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Kyle who appeared over 50 times last season has attracted top flight interest with his glittering displays. Naughton, who is currently on a pre-season tour of Malta with the Blades is permitted to talk to The Toffees, whom of course possess ex Blade Phil Jagielka.
The fee SUFC have accepted is reported to be around £6m, but Kyle is not definitely moving to Merseyside, it is all down to him whether he wants to remain as a Blade, or whether he is to put pen to paper at Goodison Park.
Blades Mad's sources a few weeks ago did notify us that the 20-year-old admitted money does tempt him, he has enjoyed his time and is thoroughly privileged to have been given the opportunity to play for the Blades - Kyle is of course a born and bred Blade.
Sheffield United international chairman Terry Robinson said: "We have accepted a bid for Kyle, that's correct.
"The two clubs have been negotiating this last week and we have agreed terms with Everton, but nothing has been agreed with the player.
"We won't be revealing the amount until any deal is done and our acceptance is conditional on Kyle reaching agreement with them over personal terms. It's a good deal for the player and Sheffield United. We wouldn't have agreed to it if it wasn't a good deal for the club."
More to follow...