It took a injury time leveler from Phil Jagielka who headed home from Tonge's corner, United did have to comeback from behind to draw.
With goals from Michael Carrick, Jon Harley and Marlon Harewood the Hammers were 3-1 up at half-time, canceling out Paul Peschisolido's 5th minute opener.
Though in second half Neil Warnock's comeback kings fought their way into the game and made it 3-2 through debutant Paul Shaw.
The side was unchanged from the team that beat Gillingham 3-0 last week, leaving Peschisolido and Wayne Allison as the forward two.
Just five minutes into the match Canadian international Paul Peschisolido added to his hat-trick last week by latching onto Nick Montgomery's cross to stab the ball home from three yards out.
However the Irons equalised on 19th minute, David Connolly picked out Carrick who had the simple task of slotting past helpless Paddy Kenny.
Skipper Robert Page was to blame for the Hammers second goal which came three minutes later, the Welsh international was too concerned about Matthew Etherington in an off-side position as he watched Jon Harley run in acre's of space to whisk the ball round Kenny.
The Upton Park club were in complete control and had a chance to add a third, but Harewood's shot was unable to hit the target, his half volley which broke the speed limit could only find the side netting.
He did however extend West Ham's lead, Etherington's deep cross found Harewood lurking at the back where he beat off Rob Kozluk to score with ease.
Half-Time: Sheffield United 1-3 West Ham United
The Blades started the second half energetic and posed a early threat after winning a corner, Morgan rose at the far post but his header lacked pace and fell straight to the hands of Stephan Bywater.
United continued to press for a goal and found themselves back in the game when Stuart McCall's pass found substitute Paul Shaw unmarked in the box to dive the ball home under keeper Bywater.
The goal brought United to life again and should have equalised there and then when Anton Ferdinand (brother of Rio) mugged Peschisolido in the box where referee Paul Durkin gave a penalty.
With the absence of Jack Lester who had gone off for Shaw it was left in the hands of Michael Tonge, his spot kick though was
magnificently saved by Bywater.
Fans felt as though they had missed there chance to draw level but still the players battled on, Scottish U-21 international Nick Montgomery could only watch his shot fly agonisingly wide of the left post.
When the goal finally came three minutes of stoppage had already gone, Michael Tonge pelted in the corner which found Jagielka heavily marked in the box but he still was first to the ball and was unstoppable as it lobbed into the goal.
Full-Time: Sheffield United 3-3 West Ham United
Man of the Match: Nick Montgomery