Earnshaw, 25 is the Championships top scorer this season with just 17 goals whist the Canaries lay a poor 16th position in the League.
The Welsh international joined Norwich City for a staggering fee of £3,500,000 from Midlands giants West Bromwich Albion in January 2006. Since then the back flipping scorer has netted 25 times in 38 League outings.
It is expected that the Canaries will accept a £3,500,000 plus an extra £500,000 should the Blades retain their Premiership status and could sign soon.