Reports in 'The People' today suggest that along with Derby County and Nottingham Forest the Blades may try and steal Hayes from League Two side Scunthorpe United.
The 21 year old has an impressive goal scoring record having hit the net 22 times in 48 (+26 sub) league games.
It was also reported in the same newspaper that the Blades are prepared to pay £250,000 for the services of Brighton & Hove Albion skipper Danny Cullip.
Cullip has apparently turned down a new contract at the Withdean Stadium which will make him a free transfer next summer, it is believed the Blades boss will move in quickly to acquire his services.