Zaliukas, 28 joined the Edinburgh side in 2006 and this season captained the side which beat rivals 5-1 in their FA Cup Final at Hampden Park but could be in line for a £500,000 move to Bramall Lane this summer. However it is believed that a bid will only be made if United are successful in their League One Play-Off Final against Huddersfield Town this weekend.
Blades boss Danny Wilson will be keen to bolster the defence next season - regardless of which Division they will be playing in, but the higher the level the more investment will be needed; it is understood that the Blades have enquired about the Lithuanian defender but a move would determine which league they contest next season.