Blackburn Rovers Football Club are set to make a move for Matthew Kilgallon.
The defender is out of contract at Sheffield United at the end of the season, and he is reluctant to pen a new deal to remain at the Bramall Lane club.
Newcastle United are keen to sign the player in January after failing to do so in the summer, whilst Hull City want to offer him a direct route into the Premier League.
But the Tigers face top-flight competition from Rovers, with reports in the Daily Star suggesting Sam Allardyce has made Kilgallon one of his targets for the New Year.
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