Tranmere defender Andy Taylor is undergoing a medical at Sheffield United SkySports.com are revealing.
The Blades are looking for new signings ahead of the 2009-10 season and see the former Blackburn left back as an ideal signing.
Taylor, 23 joined Rovers back in January 2007 following a successful loan spell from Blackburn Rovers.
Before joining Tranmere Taylor had loan spells at Crewe, Huddersfield and QPR. He made 44 appearances last season for Tranmere, but could now be on his way to Bramall Lane.
Taylor is believed to be discussing personal terms with United and undergoing a medical.
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