The Blades will face Division One rivals Crystal Palace where the winner will be booked a place in the two legged Semi-Finals.
Manchester United are through after beating Burnley 2-0 at Turf Moor in the Lancaster Derby and will play Chelsea at Old Trafford who beat Everton 4-1 at Stamford Bridge, a good draw for Blades as it will make sure one less Premier League side is out of the Cup.
Wigan Athletic claimed another Giant Killing after they beat Fulham 2-1 and are drawn at JJB Stadium again as they will play Cup holders Blackburn Rovers. Rovers beat Rotherham United 4-0.
Preston North End were hammered 4-0 by Aston Villa as Dirus Vassell scored two, The Claret and Blue will face Liverpool who beat Ipswich Town 5-4 on penalties after a 1-1 draw.
The cup ties will be played on either 17th or 18th December 2002.
- Aston Villa v Liverpool
- Manchester United v Chelsea
- Sheffield United v Crystal Palace
- Wigan Athletic v Blackburn Rovers