Everton are reportedly prepared to challenge Sheffield United for the loan signing of Iliman Ndiaye during the upcoming January transfer window.
The 23-year-old secured a £20m switch from Bramall Lane to his boyhood club in the summer following a productive campaign for Paul Heckingbottom's Blades in the Championship last term.
Ndiaye bagged 14 goals and provided 10 assists in 46 second-tier appearances for United in 2022-23, helping the club to seal promotion back to the Premier League at the second attempt.
With Blades owner Prince Abdullah operating in the best interests of the club from a financial viewpoint, the Senegal international and midfielder Sander Berge were sold prior to the 2023-24 campaign.
However, according to recent reports, Sheffield United are considering a move to bring Ndiaye back to Bramall Lane during the January transfer window.
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Chris Wilder's side are not alone in their interest of the attacker, though, as TEAMtalk are reporting that Everton have entered the race for his signature.
It is understood that Toffees manager Sean Dyche would like to boost his attacking ranks in the New Year, providing competition for the likes of Dominic Calvert-Lewin, Dwight McNeil and Jack Harrison.
Marseille are supposedly willing to let Ndiaye leave on a temporary deal for the second half of the 2023-24 term, with the forward not forming a major part of Gennaro Gattuso's first-team plans.
That being said, the 23-year-old started Les Olympiens' 2-1 win over basement dwellers Clermont on Sunday in Ligue 1, being replaced in the 59th minute by former Watford man Ismaila Sarr.
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It is also believed that Crystal Palace are keen on bringing Ndiaye back to the Premier League, with a number of another English clubs now "on red alert for a loan swoop" according to journalist Alan Nixon.
Sheffield United boss Wilder has claimed there could be transfer funds to play with should the team's performances in the coming matches suggest that they have a realistic chance of avoiding the drop.
The Blades are currently rooted to the bottom of the Premier League standings after collecting eight points from their first 17 matches, six points behind Steve Cooper's Nottingham Forest in 17th.
A potential return to United for Ndiaye would see him rekindle his footballing relationship with fellow attacker Oli McBurnie, who helped the Senegal international to fire the Yorkshire club to automatic promotion last season.
