But the thing that seems to be souring the whole saga is that United are now refusing to talk to Everton and are also refusing to let the player speak with the Blues.
It appears that the player himself is keen on a move to Goodison, a major factor in this being David Moyes' ability to make lower league players fulfill their Premier League potential.
Obvious examples are, former Blades star, Phil Jagielka, Joleon Lescott and Tim Cahill.
Tottenham, on the other hand, can boast recently all but ruining the career of another promising full-back, Gareth Bale.
But Spurs have allegedly tabled an £8 million bid for Naughton and his Blades' team mate Kyle Walker.
There's been no word of Villa putting a bid in for either so it does seem unlikely that they have any intention of getting involved, they're just another name to mix things up a little - let's face it, if Newcastle hadn't been relegated then they'd be lumped into the equation too.
But, if the stories are true and a three-way bidding war is about to ensue, it's unlikely that the Blues will increase their offer.
So it's another case of watch this space...