Sheffield United have reportedly had a second offer for Gary Mackay-Steven rejected by Dundee United.
The Blades are said to have failed with a first bid for the 25-year-old last week.
However, United returned with a counter proposal last night, but once again that was turned down by the Scottish Premiership club, according to STV Sport.
The report adds that United boss Nigel Clough was in the stands to watch Mackay-Steven score in a 3-2 victory over Hamilton Academical at New Douglas Park yesterday evening.
Mackay-Steven's contract with the Terrors is due to expire at the end of the season.
