The Blades are understood to be resigned to losing Lowton to Villa for an undisclosed fee with the deal likely to be completed in the next 24 hours.
The 23-year-old will provide competition for last season's first choice right-back Alan Hutton, and Eric Lichaj.
New Villa boss Paul Lambert wants to increase competition for places at the back after strengthening the midfield department with the signing of Karim El Ahmadi from Feyenoord.
He successfully brought players from the lower leagues through the ranks when in charge at Norwich and Lowton fits his bill of being a hungry player keen to succeed.
Lowton, who has two years remaining on his current contract, has made nearly 100 appearances for the Blades since making his first team debut during the 2009-10 campaign.
Championship sides Ipswich and Derby have been linked with a move for Lowton, who also had a spell on loan at Hungarian club Ferencvaros.
But the player is keen to try and impress at Premier League level and is set to be added to the first team squad being reshaped by Lambert.
Source: PA
Source: PA