The 29-year-old spent last season on loan at League One rivals Oldham Athletic, but failed to agree terms over a permanent move to Boundary Park.
He now returns to the Terriers, who he plated for on loan in 2005.
Sheffield United chairman Terry Robinson said: "Although Luke has been unable to break into the first team at Bramall Lane, his form and goals while out on loan have enabled us to make a profit on the deal."