Like the Blades, Town return to Championship action after taking part in the FA Cup. At home to Portsmouth the struggling East Anglian side crashed out 1-0 to Portsmouth, Dario Silva's 37th minute strike separating the two sides.
No doubt the Tractor Boys will be keen to turn around the 2-0 defeat they endured at Bramall Lane last September, they will try to do this with new signing Alan Lee who signed this week and will make his debut against the Blades.
Former Rotherham United striker Lee played 115 (+ 7 as sub) games and scored 41 goals during Ronnie Moore's reign at Millmoor.
Town welcome back Dean Bowditch, who returns after recovering from a knee injury though is likely to start on the bench.
Meanwhile former Wednesday and Wolves striker Adam Proudlock (knee) is a long term injury, whilst hopes of Nicky Forster making a comeback against the Blades have been shattered. The former Reading front man has found his troublesome knee hard to recover from and has hit another setback.
Darren Currie (nephew of legendary TC) is expected to lose his place to Alan Lee despite playing in the 1-0 defeat to Portsmouth.
Predicted Town Line-Up: Shane Supple, Fabian Wilnis, Richard Naylor, Jason De Vos, Scott Barron, Jim Magilton, Ian Westlake, Matt Richards, Gavin Williams, Alan Lee, Danny Haynes.
The Blades also went out of the cup, losing 2-1 at home to League One side Colchester United, though Neil Warnock fielded an under strengh side it is expected his side will change to accommodate Town.
No more than six changes will take place, particularly upfront. We expect Webber and Shipperley to replace Steve Kabba and Michael Tonge, the pair impressed in the 3-1 win at Hull City and should start, failing that Kabba will keep his place at least.
Phil Barnes who kept in goal whilst Kenny was rested will lose his place to the latter whilst Paul Ifill, Keith Gillespie and Lilian Nalis (sold to Plymouth) shouls be replaced by Leigh Bromby, David Unsworth and Nick Montgomery.
New signing Garry Flitcroft (Midfielder) could start on the bench but we expect other new signing Zhung Yeohun (Defender) to miss out.
Predicted Blades Line-Up: Paddy Kenny, Robert Kozluk, Leigh Bromby, Chris Morgan, David Unsworth, Chris Armstrong, Phil Jagielka, Nick Montgomery, Alan Quinn, Danny Webber, Neil Shipperley.