McAtee is a player that the Blades have been keen to sign this summer following a hugely impressive loan spell at Bramall Lane last season.
There have been real question marks over whether Manchester City would sanction another move for McAtee however.
Paul Heckingbottom is close to getting his man though, even if a deal is not done yet.
The midfielder has been involved with Manchester City this season, clocking a minute off the bench against Burnley and then being on the bench against Newcastle United and Sheffield United.
McAtee will be expected to quickly become a key player back at Bramall Lane.
With the clock ticking on the window though, the Blades will want to rush the deal through as soon as possible.
McAtee has made 43 appearances for Sheffield United, with nine goals and four assists to his name.
