The cup hero's of last season were given a fright at Moss Rose as they almost bowed out of the Carling Cup as the game was edging to a 1-1 draw, but a 88th minute penalty saved the day.
Despite being a side from Division Three the Moss Rose club gave the Blades a footballing lesson and arguably should have been four nil up within the first 15 minutes when John Miles and Martin Carruthers spurned chances when one-on-one with Paddy Kenny and former Liverpool man Miles then hit the woodwork twice in a matter of minutes.
However the Blades experience made the home side pay on 35th minute, Michael Tonge's beautifully timed through pass slipped across the defence and new signing JACK LESTER was on hand to score Blades first goal of the season.
As Blades looked to be going into the second half 1-0 up Macclesfield spoiled the story line by grabbing a deserved but late equaliser through DANNY WHITTAKER.
The second half was frustrating, neither side created many chances but the pinnacle moment of the second half has to be on 88th minute, Nick Montgomery was dragged back in the box and a spot kick was awarded, JACK LESTER volunteered himself and hit it home to send United into Carling Cup Second Round.