Cotterill spent the second-half of last season on loan at the Blades
Sheffield United manager Kevin Blackwell will not be following up his interest in Wigan's David Cotterill.
The Blades had been linked with a move for the Welsh striker following his loan spell at the club last season.
But United manager Kevin Blackwell told BBC Radio Sheffield he will now set his targets elsewhere.
"We are struggling to get [the deal] going, but I've enquired about 25 left and right-side players and we will only pick one up if we think it's right."
Meanwhile Blades winger Keith Gillespie is likely to miss the start of the season after picking up an ankle ligament injury in last night's 2-1 win at Bury.
The news of Gillespie's injury leaves Blackwell without a recognised right midfielder at the club, something that he is not too concerned about:
"He will be out for goodness knows how long, but we have got some good strength in depth and so we should be ok."
"Kyle Naughton came on and did quite well. You have to mix and match sometimes."
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