Sheffield United have allegedly identified Jermain Defoe and Shane Long as potential signings ahead of the January transfer window.
The Blades have enjoyed a fine start to the Championship, with Chris Wilder's team currently sitting in fourth place in the second-tier standings.
However, the Yorkshire outfit are likely to be active in the transfer market at the start of 2019, and according to The Star journalist Alan Biggs, two players have already been shortlisted.
Both Defoe and Long are said to be on United's radar, with Bournemouth forward Defoe having been left short of playing time during his time at the Vitality Stadium.
Long has featured in nine of Southampton's 12 matches in the Premier League this season, but the Republic of Ireland international remains without a goal.