Wilson first enquired about the possibility of taking the German-born Ghana international, who signed a new three-year deal with Leicester in February, on loan last season.
Wilson said: "We've kept tabs on Jeffrey. We've been in touch with Leicester last season to see what his situation is. He's a quality player.
"We'd like to be in a position where we can bring someone of his calibre in, but we'll not be the only ones after his signature, but we want to be pitching in with clubs who have players like that available. Yes we would be interested, but that's down to Leicester."
Wilson also confirmed he was currently taking a close look at Kidderminster striker Jamille Matt and Fulham full-back Jack Dean, who were both on trial with the club, but denied any interest in Carlisle forward Francois Zoko.
Blades forward Chris Porter last week signed a new two-year deal with the club, but Wilson is still waiting to hear from midfield pair Lee Williamson and Kevin McDonald about their new contract offers.