The Blades are keen to strengthen while the transfer window is open and have zeroed in on Brazilian midfielder Vinicius as an option.
They have faced competition from fellow Premier League new boys Burnley, but it is to Bramall Lane that Vinicius will head.
A fee of €12m has been agreed with Lommel for the midfielder, according to Belgian journalist Sven Claes.
And Sheffield United will quickly put Vinicius through his medical paces as they look to seal the deal.
The fee will be a record sale for a club in the Belgian second tier.
Vinicius will be looking to hit the ground running in the Premier League and help Sheffield United in what is expected to be a battle to survive this season.
The Blades are due to start their campaign by playing host to Crystal Palace on Saturday and all eyes will be on whether Vinicius joins in time to feature.
