A report by The Star claims that Nottingham Forest made a final bid to sign Max Lowe permanently in January.
The Reds went back on that sentiment, however, and made another bid after promotion.
Forest made a £1.5 million move during the mid-season transfer window and told the Blades it would be their final offer.
Remarkably, United value Lowe somewhere in the region of £5 million and it’s unlikely Forest will pay that.
Lowe made has made just 11 appearances for United since arriving in 2020 from Derby County.
Quite where they get the £5 million valuation from is a mystery and Forest will be disgruntled.
Lowe made his return to action in the Championship play-off final against Huddersfield.
The Reds player endured a frustrating campaign, with two groin injuries restricting him to just 20 appearances.
Lowe could have a future at Bramall Lane, with Paul Heckingbottom handed each player a clean slate.
United do have full-back options though with Rhys Norrington-Davis and Enda Stevens both on the books.
Forest will have other irons in the fire. Nicolas Tagliafico has been linked along with Turkish left-back Ferdi Kadioglu.
Lowe did do a job during his time at Forest but he’d likely only be wanted back at Forest as a backup option.
Forest made final bid for Lowe and they have to move on
The Reds are right to want some of their loanees back in order to stick with some continuity.
The jury is out over whether or not Lowe is good enough to play in the Premier League, however.
Furthermore, it’s a worry that both times that Lowe was injured last season, it proved a recurrence of the same injury.
Lowe, 25, would be a useful addition but £5 million does seem quite steep for a player that has hardly been used by United.
As a result, it looks wise for Forest to now move on and begin pursuing other targets this summer.