Town are again being linked with Sheffield United defender Matt Lowton, who is also said to be interesting Cardiff and Burnley. The Blues were previously mentioned in connection with the 22-year-old right-back or centre-half in the summer and again in September.

The Championship trio are reported to be willing to part with £3 million for Chesterfield-born Lowton, although it’s unlikely the Blues — or the other clubs linked - would look to spend that sort of money on one player this summer given the new break-even model being adopted.

Lowton, who has made 45 appearances for the League One side this season, scoring five goals, signed a new three-year deal at Bramall Lane in August.

Also capable of operating in midfield, Lowton came through the youth system at Sheffield United and spent time on loan at their Hungarian sister club Ferencváros early in his career.

Photo: Action Images

Photo: Action Images

tractorboy2434 added 17:09 - Mar 29 Ridiculous, we are not going to pay 3M for anybody, when will people realise that actually we do not have any money, Evans has but will not waste more of his own money and is trying to trim the squad, I seriously doubt we will spend 300 K, let alone 3M, he will cost around 1.5-2M which is too pricey for us, he will go to a club with more spending power, its time people woke up !

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Steve_ITFC_Sweden added 17:34 - Mar 29 We should have "speculated to accumulate," as the saying goes. If we'd risked spending a bit (not necessarily masses) on the right players at the beginning of the season, we might just have got promoted. Now, I fear, with the new break-even rules, it is too late. And where are the Academy youngsters, the traditional life-blood of ITFC, to fill the gap? Hmmm! I didn't mean to sound that pessimistic. In fact, I'm fairly upbeat about our performances of late. But we need not only to move onwards but upwards as well. I just wonder what the plan is?

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StowTractorBoy added 18:02 - Mar 29 Here we go - start the list now of players that we are linked with and never get. A very good player from what I've seen but never worth 3M. Smithies is a great call for goalkeeper but if he is promoted with Huddersfield will he come here ?
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Hungry_Badger added 19:07 - Mar 29 3 million for a League 1 player? No chance anyone will be spending that sort of money on him.
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walberswick added 19:33 - Mar 29 transfer links and eyeing up for the 2012-13 season start. first in the list of non-transfers, Lowton.
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Eireannach_gorm added 20:16 - Mar 29 3 million!!!
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fourth added 20:33 - Mar 29 When psychological and physical expertise can add 50% plus, why go for expensive talent? What happened with Drury, who came back so refreshed from his loan club as a star, followed it up and now is back to average? How is it that we broke through with Hyam and Smith building conidence and now they've been broken up again? The manager needs to stop dividing team spirit by talking about new potential players and get behind those he has. It's just not good enough to shift his problems by moving the goalposts. Do it PJ, take the Wenger approach and you'll see ....

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budgieplucker added 21:48 - Mar 29 We have an up and coming young central defender on the books called Tommy Smith. At 21 its a no brainer in offering him a new contract, even if he ends up being 3rd or 4th choice centre half. Ironically I have been in the "give Jewell more time camp" all along, we are now safe so my patience is wearing thin with how some of our young professionals have been treated and even I am questioning the management. Smith and Hyam in particular are good role models for the younger players and deserve a lot better treatment than they are getting at the expense of pandering to the ex premiership mercenaries.

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h32 added 22:22 - Mar 29 ....... another load of bullsh#ite - no doubt. All talk,talk, and even more talk. GIVE TOMMY SMITH A CONTRACT FIRST - THEN START TALKING FOR REAL ......... for once.
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s6blue added 22:46 - Mar 29 Utter insanity 3 million. Lol
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michaeldownunder added 23:20 - Mar 29 3 Million, what joker made up that amount ? Cannot see any premier side let alone a championship side paying out 3 million for any player from Div one. Not even a free scoring forward Eg J Rhodes.
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Guthrum added 23:43 - Mar 29 Sounds reasonable. But for anything even halfway to £3m, forget it.
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radiogaga added 09:44 - Mar 30 Ched Evans, Matt Lowton, Jason Pearce, Joel Ward, Danny Batth, Alex Smithies would be top of my list if I were PJ...
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martleshamitfc added 09:48 - Mar 30 Price in summer will all depend whether Sheff utd. are playing championship or league 1 again next season.
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tractorboy2434 added 13:15 - Mar 30 More rubbish stories, he has every chance of going up with Sheff Utd and will probably end up playing in the Champ next season - with them, not us !!!
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