Blackpool reportedly leading the race to sign Rotherham United striker ahead of League One rivals Sunderland

Website Football Insider is reporting the two third-tier clubs are battling it out for Yates, whose contract runs out at the end of the season.

Rotherham do, however, hold the option to extend his deal by a further 12 months, an option they're likely to take to ensure they don't lose him for nothing.

The 23-year-old has impressed in a loan spell with League Two outfit Swindon Town this season, scoring 14 goals in 36 games.

He has struck up a strong partnership with former Pool target Eoin Doyle at the County Ground, helping Swindon claim automatic promotion from the fourth tier.

With top goalscorer Armand Gnanduillet heading for the exit, the Seasiders will need to look for reinforcements in the forward department this summer.

Yates, a product of Rotherham’s academy, has made sporadic appearances for the Millers’ first-team during his six years with the club, scoring five times in 44 appearances.

He has also spent time out on loan with Hailway Railway Athletic, Harrogate Town and Carlisle United.

He scored seven times in 36 games during his season-long loan spell with Carlisle.

Yates delivered an impressive performance against the Seasiders in December 2017, coming off the bench when Rotherham were trailing 1-0 after Kelvin Mellor had given Pool a first-half lead.

But Yates, who came on as a half-time substitute, inspired a comeback that would see the Millers win 2-1 during their 2017/18 promotion-winning campaign.

Despite the ongoing uncertainty caused by the coronavirus, Yates is one of four players to be linked with the Seasiders in recent weeks.

Last month, it was reported that Blackpool were interested in sealing a loan swoop for Liverpool defender Adam Lewis.

Neil Critchley, Liverpool's former Under-23 coach, worked closely alongside the 20-year-old during his time at Anfield.

Pool's head coach even handed Lewis his senior debut in February when, in the absence of Jurgen Klopp, he took charge of Liverpool's first team for their FA Cup victory over Shrewsbury Town.

It’s claimed Lewis, who plays at left-back, is ready to get his first regular taste of senior men's football once football gets back underway.

Elsewhere, it’s been reported that Blackpool are also facing competition from Sunderland for Aston Villa goalkeeper Matija Sarkic.

The 22-year-old, who enjoyed a loan spell with Scottish side Livingston earlier in the campaign, is out of contract at Villa Park this summer.

Huddersfield Town defender Rarmani Edmonds-Green, who spent the back end of last season playing alongside Yates at Swindon, has also been linked.