Town are again being linked with Sheffield United defender Matt Lowton, who is also said to be interesting Cardiff and Burnley. The Blues were previously mentioned in connection with the 22-year-old right-back or centre-half in the summer and again in September.

The Championship trio are said to be willing to part with £3 million for Chesterfield-born Lowton, although it’s unlikely the Blues — or the other clubs linked - would look to spend that sort of money on one player this summer given the new break-even model being adopted.

Lowton, who has made 45 appearances for the League One side this season, scoring five goals, signed a new three-year deal at Bramall Lane in August.

Also capable of operating in midfield, Lowton came through the youth system at Sheffield United and spent time on loan at their Hungarian sister club Ferencváros early in his career.

Photo: Action Images

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Photo: Action Images

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