Gustavo Hamer has now emerged as a late target for Leeds United after Sheffield United rejected the club’s opening offer, but the Blades are willing to do business with the Whites again.
The crossover between Leeds and Chris Wilder’s side this season has been regular. Jamie Shackleton left Leeds for Bramall Lane, before Leeds agreed a bargain £5m fee to sign Jayden Bogle a few weeks later.
Alfie Gilchrist and Jesurun Rak-Sakyi are both new signings at Sheffield United after being targeted by Leeds over the course of the summer. Now, Leeds want to raid Wilder’s side a second time for Hamer.
The Brazil-born star is considered one of the best midfielders in the Championship at the moment and has already shown that this season with two goals in three league games for Wilder’s promotion hopefuls.

Sheffield United now willing to accept £18m fee for Hamer
On Monday, reports emerged that Leeds had tabled a £13m fee for the 25-year-old but it had been rejected by Sheffield United. A fee described as a “million miles away” by Sheffield United boss Wilder.
Whether Leeds go back in with a second bid for Hamer remains to be seen, though Leeds are said to have agreed personal terms with Hamer. Graeme Bailey told Leeds United News that Hamer would cost £20m.
But, Alan Nixon reports on Patreon that actually, Sheffield United will accept a smaller offer of £18m for Hamer and compromise which would mean Leeds would only have to increase their first offer by £5m.

What Paul Heckingbottom said about Hamer after signing him
The former Leeds manager was in charge at Sheffield United when Hamer arrived at Bramall Lane from Coventry City. Having guided Sheffield United to promotion, Heckingbottom signed Hamer for £15m.
He impressed in the Premier League despite their relegation, and Heckingbottom was full of praise for the attacking midfielder a couple of months after his arrival describing the Leeds target as “tenacious”.
He said: “He is tenacious. He is all action. He is brave to get on the ball, he is not scared to risk the ball, he is prepared to make things happen. “He will compete, he will tackle, he will run back.”
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