The 27-year-old has struggled for game time this season for the Tricky Trees, playing seven and starting just five matches in the Premier League for the East Midlands club.
Worrall was frozen out of the first-team picture by former head coach Steve Cooper, who forced the centre-back to train away from the squad alongside Scott McKenna.
Since the arrival of Nuno Espirito Santo at the City Ground, the former Rangers loanee has made just the single start, playing the full 90 minutes of the FA Cup clash with Blackpool on January 7.
According to TEAMtalk, Sheffield United are eyeing a move for Worrall during the January transfer window as the Blades look to avoid an immediate return to the Championship.
With Forest recently being found guilty of breaching the Premier League's profit and sustainability rules, the Tricky Trees are looking to offload players in order to balance the books.
Considering that Worrall has been on the fringes of the first-team thinking this campaign under both Cooper and Santo, it is understood that the East Midlanders are willing to part company with the player.
It was reported that Worrall was attracting interest from the Championship in the closing stages of 2023, with second-tier pacesetters Leicester City and Michael Carrick's Middlesbrough linked to the 27-year-old.
It is currently unclear whether Forest would be open to selling the centre-back to a relegation rival, but nevertheless Sheffield United need to improve defensively to escape the bottom three.
Wilder's Blades have conceded 51 goals in 21 Premier League matches so far in 2023-24, nine more than any other
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