The Blades will travel to the Reebok Stadium on either Saturday 5th or 6th January 2008 - just four days after travelling to Wolverhampton Wanderers.
- Preston North End v Scunthorpe United
- Port Vale or Chasetown v Cardiff City
- Colchester United v Peterborough United
- Bolton Wanderers v Sheffield United
- Blackburn Rovers v Coventry City
- Brighton & Hove Albion v Mansfield Town
- Northampton Town or Walsall v Millwall
- Charlton Athletic v West Bromwich Albion
- Watford v Crystal Palace
- Luton Town or Nottingham Forest v Liverpool
- Plymouth Argyle v Hull City
- Aston Villa v Manchester United
- Tranmere Rovers v Hereford United
- Tottenham Hotspur v Reading
- Burnley v Arsenal
- Bristol City v Middlesbrough
- Fulham v Bristol Rovers
- Huddersfield Town v Biurmingham City
- Horsham or Swansea City v Havent & Waterloovile
- Sunderland v Wigan Athletic
- Oxford United or Southend United v Degenham & Redbridge
- Everton v Oldham Athletic
- Derby County v Sheffield Wednesday
- Southampton v Leicester City
- West Ham United v Manchester City
- Ipswich Town v Portsmouth
- Wolverhampton Wanderers v Cambridge United
- Barnsley v Blackpool
- Chelsea v Queens Park Rangers
- Stoke City v Newcastle United
- Swindon Town v Burton Albion or Barnet
- Norwich City v Bury