The 21-year-old is a top target for Championship newcomers Wolves but is attracting interest from the Premier League, and Steve Bruce’s Hull have reportedly approached the Blades with a £1.5million offer.
Wolves have reportedly had two bids in the same region of that fee rejected by the League One side, while it is believed another bid from an unknown club has also been knocked back.
And the Molineux club look likely to miss out on their man to Steve Bruce’s Tigers, with the attraction of top-flight and Europa League football too good to turn down.
And Blades boss Nigel Clough admits the decision is firmly with Maguire and he will not stand in his way should he opt to leave Bramall Lane this summer, despite an improved contract offer being on the table for him to stay.
He said: “As far as we’re concerned nothing has changed.
“If we get a bid that means we can strengthen two or three positions then it’s something we would have to seriously consider, but that’s not happened and we also want Harry to stay.
“But the decision will have to come from his side, not us. The offer will still be there and we are happy to talk about it again if that’s the case or he decides that’s what he wants.”