Sky Sports News understands Everton and Tottenham Hotspur have made bids for Sheffield United duo Kyle Naughton and Kyle Walker.
Naughton appeared to be on his way to Goodison Park last week after the Blades accepted an offer from Everton for the full-back.
However, the England Under 21 international has also attracted the interest of Spurs, who are keen on Naughton's team-mate Walker.
Reports have claimed that Spurs' willingness to sign both Naughton and Walker has prompted the Toffees to change their offer.
It is understood that Everton are also now in the hunt for Walker and are ready to loan the 19-year-old back to the Blades.
Walker only made his Blades debut in January after impressing during a loan spell in League One with Northampton Town.
Naughton, meanwhile, broke into Kevin Blackwell's plans at the start of last term and was a regular at right-back as the club missed out on promotion to the Premier League.