Brooks, 20, has established himself as a part of Chris Wilder's first-team squad at Bramall Lane and has featured in 10 Championship matches so far this season, starting three. The young midfielder played a starring role in United's recent 4-2 win over city rivals Sheffield Wednesday, and his encouraging form quickly earned him a call-up to the senior Wales squad for their recent World Cup qualifiers.
The young Welshman's displays certainly haven't gone unnoticed by the top-flight sides; Liverpool are considering making a £10m move for the former England youth international, while Arsenal are also said to be interested in the playmaker, according to The Mirror.
Liverpool's city rivals Everton have also been credited with an interest Brooks, and Toffees chief youth scout Jamie Hoyland did hint at the club's interest earlier in the summer.
"He's a lad who got released off Man City when he was 16, so obviously his pedigree is good," the Everton chief was quoted as saying by the Liverpool Echo. "I think he's 19 - he still looks, probably, about 14/15.
"And that's the thing about him, he's still not developed physically [into] what he should be. I've seen Sheffield United's Under-23s quite a lot. He's a good player. "He drifts, he can get on the ball, he's got great balance, he goes past people and he can pick a pass."
Everton were rumoured to be considering a summer move for Brooks, but now it seems their city rivals Liverpool are the frontrunners for his signature. Jurgen Klopp's men already boast one of Wales' brightest young talents in Ben Woodburn, but they may have to wait until the summer in order to bring him to Anfield.
United boss Wilder is aware that his side may suffer some "casualties" as they bid to reach Premier League but is determined to keep hold of Brooks for the rest of the season, with the youngster set to play a crucial part in the Blades' quest for back-to-back promotions.
"We are building something here and, of course, there will be casualties along the way. But David won't be going anywhere in January," Wilder said.