Former Huddersfield Town target Gary Mackay-Steven is at the centre of a transfer tussle between Celtic and Sheffield United.
Town offered Dundee United £650,000 for the winger two years ago, when they also tried to tie up a £750,000 deal for his Tannadice teammate Johnny Russell.
Both bids were turned down by United, who six months later sold forward Russell to Derby County for a fee believed to be £650,000.
Now they seem set to sell 25-year-old Scotland international Mackay-Steven, who is out of contract his summer, for around £100,000.
With Sean Scannell, Harry Bunn and Joe Lolley on the books, Town are unlikely to revive their interest in Mackay-Steven.
They have been linked with Dundee United striker Nadir Ciftci, but the Scottish club’s £3m valuation of the Turkish ace has been a major stumbling block.
Both nine-goal Ciftci and Mackay-Steven, who has scored four times in his last three outings, have been key to United’s rise to third place in the Premiership.
Midfielder Stuart Armstrong has also had scouts flocking to Tannadice.
Derby have signed former Chelsea youth team defender Isak Ssewankambo.
The Sweden Under 21 international, previously with Dutch club NAC Breda, has signed a two-and-a-half year contract.