The 27-year-old has suffered from a multitude of fitness issues this season, including a serious ankle ligament injury in the middle of February.
It was thought that Lowe could potentially be sidelined for the remainder of the campaign, however he made a comeback in the Blades' weekend fixture.
The left-back played the final 35 minutes for Chris Wilder's side as they fell to a 1-0 defeat at Sean Dyche's Everton, with Abdoulaye Doucoure scoring the only goal in the first half.
Owing to a host of injury problems, Lowe has featured just nine times in the Premier League for United this term, providing one assist from a wing-back position.
Sheffield United's Lowe wanted by Championship clubs?
According to Football Insider, Lowe could be set to end his four-year association with Sheffield United at the conclusion of the current campaign.
The report claims that a number of Championship clubs are interested in securing the services of the 27-year-old ahead of the 2024-25 season.
Having made the switch from Derby County to Bramall Lane in 2020 on a four-season deal, Lowe's contract in Yorkshire expires at the end of June.
It is currently unknown whether the full-back will be offered a new contract at the Blades as head coach Wilder looks to build his squad for next term.
Due to fitness woes, Lowe has only played 52 competitive matches for the club over a four-year span, leaving his future at Bramall Lane in serious doubt.
Sheffield's situation
Heading towards the final match of the Premier League season on Sunday, Sheffield United's fate is already secured, with an immediate return to the Championship imminent.
Wilder's troops sit rock bottom of the top-flight standings, 13 points behind 17th-placed Nottingham Forest who were hit with a four-point deduction last month.
Like the vast majority of his teammates, Lowe has found the step up to the Premier League extremely difficult, however the 27-year-old could have plenty to offer in the second tier next term.
The full-back was an integral part of Paul Heckingbottom's Blades who finished second in the Championship during 2022-23, featuring in 26 league fixtures.