The Blades face the League 2 side Port Vale in the 1st round of the Carling Cup. United face newly relegated Vale who finished 23rd in League 1 and will now play their football in the 4th tier of English football.
United reached the 4th round last year after beting Chesterfield, MK Dons and Morecambe along the way but were stopped by Arsenal in a 3:0 win to the Gunners.
Here's the full draw:
Preston v Chesterfield
Chester v Leeds
Leicester v Stockport County
Sheffield United v Port Vale
Grimsby v Tranmere
Crewe v Barnsley
Hartlepool v Scunthorpe
Derby County v Lincoln
Notts County v Doncaster Rovers
Sheffield Wednesday v Rotherham United
Shrewsbury v Carlisle
Wolves v Accrington
Bury v Burnley
Rochdale v Oldham
Nottingham Forest v Morecambe
Huddersfield v Bradford City
Macclesfield v Blackpool
Walsall v Darlington
Coventry City v Aldershot
MK Dons v Norwich City
Wycombe v Birmingham City
Brighton v Barnet
Gillingham v Colchester United
Southend United v Cheltenham
Swansea v Brentford
Luton Town v Plymouth Argyle
Exeter v Southampton
Watford v Bristol Rovers
Bournemouth v Cardiff City
Bristol City v Peterborough
Charlton Athletic v Yeovil
Millwall v Northampton
Swindon v QPR
Crystal Palace v Hereford
Dag & Red v Reading
Ipswich Town v Leyton Orient
Ties are to be played on the 11th of August but dates may change. The Blades may play on the 12th but that is to be decided next week to which date United play because Sheffield Wednesday are at home as well.
More to follow...