Sheffield United are interested in signing Luke Graham from Dundee during the January transfer window. Dundee manager Steven Pressley says it would take a big offer to sell Luke Graham. Pressley stated that although he does not deal with these things, he would imagine it would take a big offer for a club like Dundee to part with him. The manager also said that while they know one does not want to hinder a player's move if the right offer comes in, it would take a really high offer for them to consider it. No specific price tag has been mentioned, but Dundee's record sale is £1.5 million. It is expected that Graham may cost around the same figure, but a bidding war could increase the fee to significantly more than £1 million. His contract with Dundee runs until the summer of 2027.

Dundee boss Steven Pressley stated that any interest in Luke Graham from English Championship side Sheffield United would not surprise him, because he thinks the player has been exceptional. Pressley added that Graham has grown in stature, particularly over the last two or three months. He also said that he would imagine it would take a large offer for a club like Dundee to sell him.

Sheffield United and QPR have both been monitoring Dundee's Scottish centre-back Luke Graham. Portsmouth are also interested and are considering a bid for the 21-year-old, whom they have been tracking for several months, and could make an offer before their Championship rivals. Graham, who joined Dundee in July 2024, has made 20 appearances and scored one goal in the Scottish Premiership this season. His current market value is estimated by Transfermarkt to be €500k.