Sheffield United boss Chris Wilder refused to be drawn on speculation linking his club with a move for Rangers midfielder Glen Kamara.
The Finnish international, who joined the Ibrox side from Dundee in January 2019, has attracted attention from a number of teams including former side Arsenal, Aston Villa, Brighton, Juventus, Leeds United and Southampton.
Steven Gerrard dismissed the link with the Turin giants as a "made-up story" but added: "It wouldn't surprise me if there's top clubs looking at Glen."
However, the 24-year-old has continued to impress for Rangers in the Scottish Premiership and in Europa League matches, raising his profile, but the Blades boss wouldn't comment on the link.
"I'm not trying to be clever when I say I won't name any names [of transfer targets]. We're in the situation where we have to work hard and be diligent with our signings," Wilder explained.
"In the past, we have flagged people up and then someone has come in over the top of us. I'm not embarrassed about that, but of course, we'd love to improve our squad."