The Blades; won lost 2-1 last Saturday to Reading at Bramall Lane are likely to make a number of changes as no doubt Neil Warnock will wish to field a weakened side as he looks forward to the prospects of Arsenal next weekend.
Last season; playing the similar system of fielding a reserve side United reached round three of this competition only to be knocked out by Reading in a 2-0 defeat. The Yorkshire side had previously pushed aside Boston United (1-0) and Shrewsbury Town (0-0, won on penalties) with Manchester United eventually winning the competition in Cardiff.
Paddy Kenny (thigh) was declared injured against the Royals and allowed Ian Bennett to make his debut for the Blades since his transfer from Leeds United in the summer, however with only Bennett being the only fit keeper it's likely that he will start against the Shakers.
In defence we expect Chris Lucketti to turn out against his former employees whilst Craig Short or youngster Nicky Law may battle it out for that second defensive role.
Meanwhile Neil Shipperley (knee), Nick Montgomery (ankle), Steven Kabba, Danny Webber (both hamstring) and Michael Tonge (ankle) will not feature due to injury.
Former Shaker Chris Armstrong may feature on the left side of Midfield, he played 34 times for Bury between August 1999 and October 2001 whilst netting just once.
Possible Blades Line-Up: Ian Bennett, Robert Kozluk, Chris Lucketti, Craig Short, Alan Wright, Keith Gillespie, Stephen Quinn, Li Tie, Chris Armstrong, Christian Nadé, Colin Kazim-Richards.
Bury who shacked off Sunderland in Round One - which led to Naill Quinn's resignation where beaten 1-0 by Hereford United last weekend at Edgar Street; Andy Williams bagging the goal with 10 minutes left.
Former Sheffield United keeper Alan Fettis may start against his old side; Fettis played for the Blades on loan during the 2004-05 season from Hull City; he made three appearances.
Possible Shakers Line-Up: Kasper Schemichel, David Challinor, Tom Kennedy, Paul Scott, Chris Brass, Nicky Adams, Ritchie Baker, Dwayne Mattis, David Buchanan, Tom Youngs, Andy Bishop.
Referee: K. Woolmer (Northamptonshire) - This will be the first match in charge of a Sheffield United fixture for this match official.
Blades-Mad Prediction: Sheffield United 2-0 Bury