Berge is set to leave the Blades at the end of the season if they get relegated from the Premier League, which seems very likely with the way things are going for Chris Wilder's team.
According to Jeunes Footeux, Berge will be allowed to leave Sheffield United if a club is willing to pay a transfer fee that is close to the staggering £22 million that the Blades paid KRC Genk for the 23-year-old in last season's January transfer window.
Aston Villa were the frontrunners for the deal earlier this season, seeing him as a potential replacement for Ross Barkley, who is set to return to Chelsea, as he is wanted by the London club.
Yet Dean Smith's decision to sign Morgan Sanson from Marseille, along with the promising emergence of Jacob Ramsey has led to Villa assessing other positions that they need strengthening other than central midfield.
As a result, Arsenal and Spurs are leading the race to sign him, with the two sides being keen to add even more depth to their midfield.
Wilder spoke with Norwegian broadcaster TV2 last month, claiming that Sheffield United "has always been a springboard for Sander".
"He wants to play at the highest level, he wants to play Champions League regularly and he wants to play for a top team."
He added that "We gave him an opportunity to show off his skills and he has taken it. If he plays well, he makes us a better team, but I know that day will come."
"I know Sander won’t be here until he’s 32, but we enjoy working with him and hopefully he has a few games left as a Sheffield United player."
"I understand, if he goes and if it happens, then it happens with our blessing."
Concluding, he said "I wish Sander all the best. Do I think he can play for a top club? Absolutely, but for that to happen, he has to keep doing well here."
Berge impressed during the second half of last season, but he has struggled massively this season, sustaining a hamstring injury and having to sit out from all of the games since December due to him requiring surgery.
Arsenal will have a lack of central midfielder at the end of the season, with Dani Ceballos and Martin Odegaard both wanting to return to Real Madrid, whilst Jose Mourinho is set to replace several of the current central midfielders with new ones to reinvent his side after some significant dips in form.