According to Belgian media outlet Het Laatste Nieuws (HLN), the Blades are among a number of clubs – including Borussia Dortmund, Newcastle, Watford, Monaco and Sampdoria – chasing the 22-year-old’s signature.
The fresh speculation comes after it was reported last autumn that United had failed with a ‘€10m summer bid’ to land Emmanuel Bonaventure Dennis.
The Nigerian international, who has been capped twice by his country, has scored eight goals in all competitions this season and can play as a striker or on either flank.
HLN media suggests the Belgian side want €21m for Emmanuel Bonaventure Dennis, who signed a three-year contract in September.
Aside Dortmund the likes of Stade Rennes and OGC Nice made an effort last summer for Dennis.
Also other clubs who had been linked to Dennis are Genoa, Newcastle United, Brighton and Hove Albion.
He has scored five goals in 18 league appearances for Brugge this season.
He made headlines in this season’s UEFA Champions League when he scored two goals in a 2-2 draw against Real Madrid in the group stage at the Santiago Bernabeu.