Leeds United are reportedly one of the clubs who are looking to take advantage of Sheffield United's failed promotion bid.
On Saturday afternoon, the Blades were leading Sunderland in the Championship playoff final before succumbing to a 2-1 defeat at Wembley Stadium.
Despite retaining many of their key players after relegation from the Premier League in 2023-24, it is expected to be a different story this time around.
As a result, offers are expected to be presented to the Yorkshire outfit in due course and they face a battle to restrict the upheaval to their squad.
According to talkSPORT, one of their important attacking contingent is expected to be the subject of bids over the coming weeks.
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Hamer offers to be made
The report alleges that Gustavo Hamer is already attracting interest from the likes of Leeds and Everton ahead of the market reopening in June.
A total of 10 goals and eight assists came from 44 Championship appearances during 2024-25, following up his return of four strikes and seven assists in the Premier League the year before.
Hamer is established as one of Sheffield United's star players, yet it is alleged that there is an expectation that he will depart Bramall Lane.
Club officials are said to be resigned to parting ways with the playmaker at a time when he has just two years remaining on his contract.
Sheffield United paid in the region of £15m when signing Hamer from Coventry City in 2023 and may have to be willing to accept offers in that price bracket.
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What will Hamer's stance be?
Aware that interest will only grow in his signature, Hamer does not necessarily have to jump at any immediate offers.
First-team football in a top-flight league - whether that is home or abroad - will be his priority at this stage of his career.
That would likely be achieved at either Leeds or Everton, the former having been promoted as Championship winners and Everton parting ways with Abdoulaye Doucoure on a free transfer.
From Sheffield United's perspective, they may prefer for Hamer to make a decision as soon as possible in order for them to allocate any funds to acquiring a replacement.