Former Livingston starlet Scougall, 23, was wanted by the Hibees, St Johnstone and English clubs Portsmouth and Chesterfield.
The Scotland Under-21 international is available for loan as he is not in Blades manager Nigel Adkins’ plans, but the Blades are asking for too much money for either a loan or permanent transfer.
Scougall had agreed earlier in the transfer window to move to Doncaster, but the deal fell through after Sheffield United demanded too high a loan fee.
Meanwhile, Hibs have completed the signing of 19-year-old striker Josh Peters from Highland League club Strathspey Thistle. He is expected to join the club’s under-20 squad.