Sheffield United believe Max Lowe is worth more than double the £2m Nottingham Forest offered for his services during the January transfer window, as per a report from The Star.

The 25-year-old made 23 appearances for Forest last term during a campaign disrupted by two severe injury setbacks, with the wing-back unable to make a meaningful impact during the latter stages of the season as the Reds closed in on a return to the Premier League.

Jack Colback was his replacement on the left-hand side and though the ex-Newcastle United man did an admirable job out of position, even managing to get on the scoresheet against the Blades in the play-off semi-final first leg, he wasn't able to provide the attacking threat Lowe did during his time on the pitch.

He was crucial in the early stages of Steve Cooper's tenure along with Djed Spence, with both providing a real threat on the flanks and proving to be integral figures in helping the Reds to improve their form almost immediately after the Welshman arrived.

With this, officials in the East Midlands launched a £2m offer during the January window in their quest to recruit Lowe for the long term, a bid that failed despite Paul Heckingbottom already having Enda Stevens and Rhys Norrington-Davies at his disposal.

This bid was rejected and according to The Star, they will have to pay more than twice that to lure him away from Bramall Lane, with Forest still aiming to seal a permanent agreement for the 25-year-old.

The Verdict:

Getting a permanent agreement may be a good idea considering how much of an impact he had at the City Ground during his limited time on the pitch and if they do need to pay around £5m for his services, it's probably a move worth making.

Now Forest have been promoted, they look set to have a decent amount to spend and if they can bring in players who will take no time to settle in again like Lowe and Zinckernagel, that will provide them with a solid foundation to build on.

In terms of their loanees, recruiting Spence has to be their highest priority after seeing him make such a big impact and bringing James Garner back should also be high on their list, though they may need to wait on Manchester United who may make a decision not make a decision on his future for another couple of months.

Keinan Davis may prove to be too expensive though with his reported £15m price tag, with the Aston Villa forward not doing quite enough to justify that fee during an injury-hit spell at the City Ground.

And Zinckernagel and Lowe are two players definitely worth having around, even if they aren't in the starting lineup every week. With the left wing-back area needing to be addressed though, the latter will probably be given the chance to impress as a regular starter.