The defender sees his contract at the Etihad expire this summer and according to the Daily Mail, the Blades could face competition to sign him from Rangers, Bournemouth and Stoke City.
The 23-year-old has been on loan with Belgian side Zulte Waregem for the past two seasons and has made himself a solid part of the team making 58 appearances in total for the side in the top tier of Belgian football.
Humphreys could be a great signing for United the summer and Heckingbottom should be pushing to get this deal through for his side.
The Manchester City graduate has proven he’s a good player and is well worthy of the chance to prove it in the Championship now.
As a centre-back, he would be able to add to a position that the Blades need to be looking to strengthen this summer and also one that is crying out for some youth.
Whilst being solid defensively, Humphreys is good in possession and is able to pass the ball well allowing him to bring another dimension to the Blades’ defence and the way they play.
However, being around players such as Chris Basham and John Egan would also help the player develop himself as he strives to develop his game as a defender.
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Furthermore, with Sheffield United aiming for another strong finish next season in the hope of gaining promotion back to the Premier League, this could then be a really attractive prospect for the player himself as he considers his potential next move.
The chance to play in a side that could make it back to the top flight may be a really key bargaining factor for the Blades to use this season.
In addition, at the age of 23, the young defender still has plenty of time to grow and Heckingbottom’s work in academy football before becoming first team manager proves his ability to develop young talents and get them to first team standard.
Therefore, United could look at this transfer as a long-term deal that could benefit them and provide stability in the defence for the next generation as the older players in the side start to slow down.
On a free transfer, this would be a brilliant signing for Sheffield United both for now and with a longer term view and its one that Paul Heckingbottom should really be pushing to get done this summer.