Souttar’s contract at Hearts runs out at the conclusion of the season but it is believed that the centre-back wants an exit this month if possible.
The centre-back has been a pivotal part of the Hearts squad this season, having made 22 appearances in all competitions and only missing a couple of games due to injury.
Rangers are keen on Souttar and have been claimed to want to take him to Ibrox, but they face competition.
Heckingbottom revealed that the Blades have been looking at Souttar as centre-back is one of the positions he wants to strengthen.
The Blades boss shied away from revealing further details, but thinks looking at the player is a no-brainer for the position he plays in.
“He’s one of a few that we have been looking at”, Heckingbottom said in a press conference about Souttar.
“We highlighted positions we need players in he’s one in that position and we would be foolish not to have a look at him, he’s a free transfer in the summer but I am not going to say if we are going to do it but certainly someone we have looked at.”
Apart from the Blades and the Gers, Blackburn Rovers, Nottingham Forest and Stoke City have all been linked with the centre-back.
It remains to be seen whether the Championship attracts Souttar more than a move to Rangers.
