According to media reports, Walsall goalkeeper Neil Etheridge and on-loan Southampton defender Jason McCarthy are both targets for recently promoted League One Champions Sheffield United, as they prepare for life in the Championship.
Etheridge, who is set to miss the rest of the season with a hamstring injury which he picked up during the recent 'Open Training Session', is out-of-contract in the summer and United are no-doubt among a long list of interested parties.
McCarthy, who has made forty-nine appearances since joining the club in the summer, is also believed to be out-of-contract over the coming months and is likely to be attracting plenty of interest as he has had a superb 2016/17 campaign.
The Saddlers and Etheridge have been negotiating a new deal for around twelve months and it appears highly unlikely that the two parties will come to terms on a new deal as time continues to run out.
Central defender McCarthy has been ever-present over the course of the season, and recently refused to rule out making his time at the Banks's Stadium a permanent one as he enjoys plenty of first-team action.
It is understood that Blades boss Chris Wilder rates the duo highly among his long list of targets with the Bramall Lane club seeking to strengthen ahead of the 2017/18 campaign.