In search of regular first-team minutes, McAtee has the spent the 2023-24 campaign on loan from Kenilworth Road at League One outfit Barnsley.
McAtee has impressed for the Tykes, scoring 12 goals and providing four assists in 39 third-tier appearances as the Oakwell club fight for promotion.
Barnsley currently sit fifth in the League One standings but are in danger of dropping out of the playoff positions on the final day of the regular season.
The Reds are in the midst of a five-game winless run in the third tier, signalling the end of Neill Collins spell in the managerial hotseat.
Sheffield United want Luton's McAtee
According to The Sun, there is interest from Premier League strugglers Sheffield United for the services of Luton's McAtee ahead of the summer window.
The report claims that the Blades are preparing for an immediate return to the Championship, with the 24-year-old a player who could play a pivotal part in the second tier.
Despite the return of Chris Wilder to replace Paul Heckingbottom, United have failed to lift themselves from the bottom spot in the Premier League table.
The Blades currently have John's younger brother, James McAtee, at Bramall Lane for the campaign, on loan from European champions Manchester City.
Wilder would also like to keep the 21-year-old at the club, however it is understood that Championship leaders Leicester City are keen on the midfielder.
Ipswich Town, Sunderland were interested in McAtee?
Sheffield United are not the first club to show interest in the services of McAtee this season, with the 24-year-old supposedly turning down offers from the Championship during the January transfer window.
It is believed that Premier League-chasing Ipswich and Sunderland were attempting to lure the attacker to Portman Road and the Stadium of Light respectively.
Hoever, both McAtee and parent club Luton were happy with his first-team opportunities at Oakwell and decided to see out the duration of his season-long loan at Barnsley.
McAtee will be hoping to help Martin Devaney's Reds secure a top-six finish on the final day of the season, when midtable dwellers Northampton Town travel to Yorkshire.