Richard Naylor is reported to be a loan target of Neil Warnock's Sheffield United. Naylor, who turned down a move to Rotherham last week, is aware of rumoured interest, but has heard nothing concrete.

Naylor said: "I have heard rumours that they are interested in me but I have not been told anything official by Ipswich and Sheffield have not contacted me."

The loan move is thought to be the first step towards a £750,000 permanent transfer. £750,000 was the fee quoted to Rotherham's Ronnie Moore, a fee the Millers' boss thought was exhorbitant and well beyond the means of his club. Barnsley are also reported to be interested in Naylor, while Bradford, Wimbledon, Crystal Palace and Watford have all been linked already this season.

Naylor has refused to sign a new contract at Town and George Burley has said he will inform him of any serious interest in him. Naylor admits that Sheffield United is a club he would certainly consider: "They are the sort of club I would be interested in going to. They are a big club with a lot of potential."

Sheffield United are short on strikers at present with Paul Peschisolido and Laurent D'Jaffo injured and Patrick Suffo in Mali for the African Nations' Cup with Cameroon.

Should Naylor make the switch to Bramall Lane he'll join up with old team-mate Gus Uhlenbeek who is in his second season with the Blades.

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