Sheffield United have recently been linked with a move for Preston North End’s Ben Davies.

Sheffield United were rumoured to be looking at a cut-price January deal for Davies, who’s now in the final six months of his Preston contract.

Chris Wilder’s side have struggled this season – they’re yet to win a game in the Premier League and look destined for a Championship return.

That factor is seemingly having a hand in their pursuit of Davies.

Sheffield United can only guarantee Davies a Premier League wage until the end of the season. Upon relegation, he’d be returning to a Championship wage which is lower than the current offer on the table from Preston.

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Alex Neil set about securing four of his key players to new deals earlier in the season, but to no avail just yet.

Tweeting on the matter, Alan Nixon said:

Celtic look likeliest to land Davies.

They’ve been the longest linked with Davies but in a bid to prevent the move, Preston have offered Davies a club-record contract.

Also emerging today, Udinese and Genk have both entered the race to sign Davies on a pre-contract deal.

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Preston then look set to lose Davies this month, and likely on a pre-contact deal as well.

Neil will be ruing negotiations if Davies does seal a move elsewhere with others likely to follow suit this month as well.

Sitting in 12th-place of the Championship table, Preston North End next take on Wycombe Wanderers in the FA Cup.