For the second time this summer, the Blades have smashed the club's transfer record.
The Blades have paid a substantial undisclosed fee to land Republic of Ireland international Callum Robinson from Preston North End.
The 24-year-old forward has penned a four-year deal at Bramall Lane and becomes boss Chris Wilder's third signing of the summer, following Luke Freeman and Phil Jagielka into S2.
Speaking following of his latest recruit, manager Chris Wilder is delighted the Blades managed to fight off competition from elsewhere to add pace and goals to his offensive options.
The gaffer remarked: "Callum fits into our structure perfectly as we look to Championship players who we feel can be successful at Premier League level.
"Callum is someone who was on our radar a number of years ago and he has progressed how we thought he would and hopefully there is plenty more to come.
"I feel Callum is a great age and what we have paid represents great value in the current market."
Born in Northampton, Robinson has eight full Ireland caps to his name having made his debut against Wales in the Nations League in 2018, qualifying through his grandmother, despite representing England through various junior age groups.
The pacey forward is a product of Aston Villa's youth system and he played four times during his time at Villa Park, including in the Premier League.
Two loan stints at Preston, either side of one at Bristol City followed, before the Deepdale club secured Robinson's services on a permanent basis in July 2016.
As a full-time Lilywhite, Robinson has scored 29 goals in 88 starts, netting 13 times in 36 appearances last season, including against United at the Lane in September.
Robinson has flown to Portugal to meet his new team-mates on the pre-season training camp but will not play in Friday night's friendly with Real Betis.