The Black Cats are being touted for a £5million swoop for the Blades striker, their top scorer and player of the year last season.

Beattie has been reborn since moving to Bramall Lane from Everton in a £4m switch last summer, smashing 22 goals in 36 Championship starts.

The 6ft 1in target man had a mixed time during his 18 months on Merseyside, scoring 13 goals in 76 Premier League appearances – 51 of them starts – after being signed for £6m from Southampton.

Blades are desperate to keep hold of the man who is their best hope of climbing back into the top flight. They were relegated the season before last and came up four points short of making the promotion play-offs last term.

Despite many of today's morning papers suggesting Sunderland are keen on Beattie, SportMail understands that there is no firm interest from the Black Cats in a player who was inconsistent to say the least during his time at Goodison Park before moving to South Yorkshire.

Fulham have also been strongly linked with the Lancaster-born forward, who won the last of his five England caps against Denmark in November 2003.

Sunderland boss Roy Keane was always in the market for a striker to lead the line and offer support and cover for Kenwyne Jones.

Jones's knee injury, which he suffered against England earlier this month, means he will miss the start of the season, with various reports today suggesting his absence could be lengthy and that Keane wants Beattie as a replacement.

The rumour mill has credited Keane with previous interest in Sheffield United's Michael Tonge and Stephen Quinn.

They are among more than 30 names already linked with the Stadium of Light this summer, but as yet there have been no purchases – despite a very busy few weeks behind the scenes.

Sunderland play their opening pre-season game on July 20 and, like most other clubs, are waiting for their first business to be completed.

Most players return for pre-season training in the next fortnight and, with Euro 2008 also soon to end, things should get moving in the stalled transfer market.

Black Cats fans are eager for news on progress on transfers, but it should be noted that Keane had made only one signing at this stage last summer – Greg Halford joining from Reading for an initial fee of £2.5m.

There is plenty of time for new arrivals. By the time the summer transfer window closed last season, the Sunderland manager had made 11 signings.