For the third time this summer, the Blades have smashed the club's transfer record.
French striker Lys Mousset has signed a three-deal with the Blades after an undisclosed fee with AFC Bournemouth was reached for his services.
He follows Luke Freeman and Callum Robinson in breaking United's transfer record and becomes United's fifth signing of the close season with Phil Jagielka and Ravel Morrison already part of Chris Wilder's plans.
Of the latest recruit, boss Wilder comments: "Lys is big, quick and a different type of threat at the top of the pitch to what we already have.
"I think he will prove to be a great fit for us and the fact that he selected us above other options shows he's hungry to do well. It is a fantastic bit of business for us in the current market and we are looking forward to him joining up with the squad."
Born in Montvilliers, in the Normandy region of France, Mousset began his career at Le Havre, joining their academy in 2006 after playing locally.
He then graduated to Le Havre II where he impressed scoring 14 goals in 57 appearances, before progressing into the first team at Stade Oceane, where he went on to net 14 times in 34 outings.
In June 2016, the French U21 international joined Bournemouth for a fee in excess of £7 million and scored his first goal for the Cherries in the FA Cup against Wigan Athletic in January 2018 and has since made over 50 appearances on the south coast.