The Blades had a safe passage into the fourth round after a single David Carney goal was enough to ensure a victory at Bolton Wanderers in early January.
Blades boss Bryan Robson is likely to make changes to the team which lost 2-0 at Sheffield Wednesday last weekend with Billy Sharp the more prominent to partner Rob Hulse in attack.
Midfielder Lee Hendrie is is available after suspension and may take the place of Lee Martin who may not have been granted permission to play in Cup fixtures by Manchester United.
Attacking duo James Beattie and Danny Webber (both knee) and defender Chris Morgan (ankle) are all sidelined, however Gary Naysmith (shoulder) returns from injury whilst Ego Ehiogu could be handed his debut.
Possible Blades Line-Up: Paddy Kenny, Derek Geary, Ego Ehiogu, Matthew Kilgallon, Gary Naysmith, David Carney, Michael Tonge, Gary Speed, Lee Hendrie, Billy Sharp, Rob Hulse.
Manchester City over came West Ham United in the third round of the FA Cup, but needed a replay and extra-time to claim a victory against the Hammers.
City boss Sven Gorren Erriksson will be forced into a change as England international Micah Ricards (knee) and Javier Garrido (illness) are both sidelined for this cup tie.
Eighteen year old striker Daniel Sturridge joins the Eastland squad to face the Blades at Bramall Lane whilst Emile Mpenza is also included in the squad after a five week absence.
Striker Rolando Blanchi will also not feature, he made his last City appearance in the 1-1 league fixture against West Ham United last weekend before moving to Italian based club Lazio - former Fiorentina and Juventus striker Valeri Bojinov may take his place.
Possible City Line-Up: Joe Hart, Vedran Coluka, Michael Ball, Richard Dunne, Gary Breen, Dietmar Hamman, Blumer Elano, Stephen Ireland, Martin Petrov, Darius Vassell, Valeri Bojinov..
:: Man in the Middle ::
Referee: Chris Foy (Merseyside)
- 14.03.1998 - Blades 4-0 Reading
- 26.12.1998 - Birmingham City 1-0 Blades
- 03.04.1999 - Barnsley 2-1 Blades
- 28.08.1999 - Blades 2-2 Ipswich Town
- 30.09.1999 - Blades 1-1 Queens Park Rangers
- 18.08.2001 - Blades 0-0 Gillingham
- 09.11.2001 - Wimbledon 1-1 Blades
- 19.01.2002 - Blades 0-0 Nottingham Forest
- 28.09.2002 - Blades 1-2 Watford
- 23.08.2003 - Blades 1-0 Norwich City
- 20.08.2004 - Preston North End 0-1 Blades
- 15.04.2005 - Blades 0-1 Derby County
- 29.10.2005 - Blades 0-0 Cardiff City
- 01.01.2007 - Middlesbrough 3-1 Blades
- 17.03.2007 - Chelsea 3-0 Blades