The former Wednesday target has been on loan at the Latics last season, netting 18 goals in 34 League games.
A £85,000 fee with the Blades has been agreed, but chief executive Alan Hardy admits talks have not moved on.
He admitted: "We're no closer than we were last week. There has been no progress, but we're still in discussions.
"A fee has been agreed, and it's now down to personal terms. He's having a think at the moment, but there's no need to panic.
"We're obviously very keen to keep him at Boundary Park."