BBC Radio Sheffield reports that the club have agreed a fee of around £500,000 with Chesterfield to bring the 28-year-old back to Bramall Lane.
It’s understood talks between the two sides are well under way and the player is set to undergo a medical within a week.
Evans played for the Blades between 2009 and 2012, scoring a total of 42 goals for the side, before being imprisoned for rape.
He was found guilty of raping a 19-year-old woman in a hotel in 2011 and sentenced to five years in prison.
The conviction was challenged and then overturned after Evans was found not guilty following a re-trial last October.
He went on to later join League One side Chesterfield, scoring a total of seven goals in 29 appearances in what was his first season back in professional football since 2012.