The 23-year-old, who scored 24 goals in the Championship last season, has signed a four-year deal with the Premier League side.

It is the fourth time the Blades have broken their transfer record this summer following promotion.

"I'm confident he will be a tremendous success," Blades boss Chris Wilder said.

"We need options at the top of the pitch and Oli, as anyone who has watched a significant amount of Championship football will tell you, offers plenty in that area.

"I'm delighted with the transfer business over the summer. Oli is a big piece of the jigsaw, and the squad is shaping up ready for what will be a long and demanding season."

The initial fee for McBurnie is believed to be about £17.5m, with the rest of the offer dependent on add-ons.

Sheffield United have also signed forwards Lys Mousset and Callum Robinson, midfielders Ravel Morrison, Luke Freeman and Ben Osborn, former defender Phil Jagielka and keeper Dean Henderson this summer.

Bradford City, who sold McBurnie to Swansea in 2015, will get 15% of the profit, which is more than £2m.