The Daily Mail is reporting the potential swoop, which looks unlikely at this stage given that Sheffield United want to keep the striker and with plenty of Premier League interest.
30-year-old Beattie netted 21 times in the season just ended and after dropping down from the top-flight to join the Blades, commands a £20,000-a-week salary.
United need funds however to pursue targets such as David Cotterill of Wigan and if interest from the likes of Middlesbrough and Aston Villa does not materialise then they may consider selling to a fellow Championship club.