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The offer is the latest of several the Blades have made for their Championship rivals’ prize asset.

They have money to spend after picking up £12m for the sale of Wales midfielder David Brooks to Bournemouth earlier this month.

Waghorn, 28, scored 16 goals and provided 11 assists during a highly impressive debut campaign for Ipswich.

He moved to to Portman Road for just £250,000 from Rangers and the Suffolk outfit have shown in the past they are a selling side.

Ipswich manager Paul Hurst hinted Waghorn could be on his way earlier this week.

“I’m not going to say right now that ‘he’s not going anywhere’ but it will take a helluva lot of money and I don’t know if anyone is going to be willing to do that,” he said.