Kabba, 26 left Bramall Lane in January 2007 to join Premiership rivals Watford. However he has since been told that he is surplus to requirements just two months into his Vicarage Road reign.
Watford manager Adie Boothroyd will let Kabba leave at the end of the season and it's believed that the Owls will make a bid to sign the former Blades striker.