The Blades have been very impressive in the Premier League under Chris Wilder. They are hoping to improve their squad in January and have earmarked Omrani as a potential target.
Having already signed Jack Rodwell on a free transfer, Sheffield United are now looking to bolster their forward line. Despite having players like Oli McBurnie, Lys Mousset, Billy Sharp, Leon Clark, David McGoldrick and Callum Robinson, the Blades have scored just 23 goals from their 21 games.
The 26-year-old striker has been in fine form this season, having scored 13 goals in all competitions for Cluj. He is capable of playing across the front three, but usually prefers to play centrally.
Back in November, reports emerged that the Scottish champions Celtic had submitted a £3m bid for the French striker.
It was reported that the Scottish Champions were looking to complete a deal for him in the January transfer window. And it remains to be seen whether Celtic are still keen on signing him.