Cup holders Arsenal will face Middlesborough at Highbury in what turned out to throw four all FA Premier League games. Should Manchester City be successful in their replay over Leicester City they will face Michael Brown's Tottenham Hotspur at City of Manchester Stadium.
Liverpool, who beat Yeovil Town 2-0 in an unfair manor in round 3 will face Newcastle United who beat Southampton 3-0, both games were shown on BBC 1, this game I vote as tie of the round.
The final of four all big guns ties is Everton versus Fulham, the Toffee men on paper should win this tie but with Louis Saha on fire expect a mouth watering tie in round 4.
Meanwhile the Blades game away at Nottingham Forest should be every exiting, United have met the reds 12 times previous to this tie and it's the red and white wizards who have the upper hand with 6 wins and 3 draws.
Blades record v Forest in FA Cup
FA Cup Draw In Full: Manchester City or Leicester City vTottenham Hotspur, Swansea City v Preston North End, Northampton Town or Rotherhamham United v Manchester United, Kidderminster Harriers or Wolverhampton Wanderers v West Ham United, Arsenal v Middlesborough, Coventry City v Accrington Stanley or Colchester United, Ipswich Town v sunderland, Luton Town v Tranmere Rovers or Bolton Wanderers, Liverpool v Newcastle United, Burnley v Gillingham, Nottingham Forest v Sheffield United, Portsmouth v Barnsley or Scunthorpe United, Everton v Fulham, Telford United v Millwall, Southend United or Scarborough v Watford or Chelsea, Birmingham City v Wimbledon or Stoke City.