Indeed Mike Ashley himself has also been linked with a move for the Blades, chasing promotion to the Premier League from the Championship, in recent days.
But now a report by the Athletic has emerged naming Mauriss as the businessman keen on taking over at United, with Saudi royal Prince Abdullah looking to sell.
Mauriss was first linked with Newcastle United over two years ago and was reported to be willing to splash out £350m on the Tyneside club.
The club, now 80%-owned by Saudi Arabia’s Public Investment Fund, was instead sold by Mike Ashley to a consortium led by Amanda Staveley last October.
Newcastle have just secured their Premier League status for another season and Sheffield United will be looking to join them next season.