SHEFFIELD UNITED want a stunning £20million for centre-half Anel Ahmedhodzic with Italians Napoli and Atalanta interested.
The Blades could let him go in this window to give boss Chris Wilder cash to spend.
Ahmedhodzic, 24, fancies Serie A and is hoping for a deal.
The Bosnian has played 14 times in the Premier League this season and has even captained Sheffield United on four occasions.
Wilder will spend the fee received from selling one of his star players on a keeper and possibly two centre-backs.
The club are haggling over terms on a loan for Mason Holgate.
The Toffees want most of the defender’s salary paid for to allow for him to switch clubs this month.
The Blades are also interested in Bournemouth centre-half Chris Mepham, who sees his contract end in 18 months.
He has played just eight matches this season and the Cherries are open to cashing in.
Strasbourg’s Gerzino Nyamsi is an alternative but would cost around £6m with the French side not interesting in loaning him to Bramall Lane.
Meanwhile, Sheffield United are closing in on a £2m deal for Atletico Madrid keeper Ivo Grbic.
The two-time capped Croatian has not played this season as he is Atleti’s second choice stopper.