The Blades slumped to a 1-0 defeat to Manchester City last Tuesday (Boxing Day) when Stephen Ireland fired home with 12 minutes remaining.
The Blades list four injuries on their list; striker Neil Shipperley (calf) and Chinese international Midfielder Li Tie (leg haematoma), both players are reserve team members and don't effect the starting eleven though we do wish that they return to action soon.
Defensive-Midfielder Mikele Leigertwood who has been in light training with an ankle injury as took a set back and will need a few more days to get back to full fitness.
Meanwhile reserve team goalkeeper Ian Bennett is out with a broken finger, should Neil Warnock chose to name a substitute keeper then Paul Gerrard will take his place.
Possible Blades Line-Up: Paddy Kenny, Robert Kozluk, Chris Morgan, Claude Davis, Derek Geary, Keith Gillespie, Phil Jagielka, Michael Tonge, Stephen Quinn, Rob Hulse, Danny Webber.
Due to Sky television Arsenal were forced to face Watford at Vicarage Road at 5:30pm, at half-time the score was 1-1. Gilberto Silva and Tommy Smith netting the goals before; with 7 minutes left Robin van Persie scored to give the Gunners a 2-1 victory.
Arsenal have a number of injuries and despite recent extravagating results have been rocked by the injury to striker Thierry Henry (hamstring) who aimed the duel at Bramall Lane as his comeback but looks set to sit this one out.
Emmanuel Adebaylor, who has capitalised on Henry's absence came out of the victory at Vicarage Road with a thigh strain, and according to manager Arsene Wenger will not be fit for this weekend - Theo Walcott may take his place.
The Gunners will line-up without Emmanuel Eboue as the full-back suffers from an ankle injury.
Along with French striker Henry out injury the visitors will also have to contend with a further three players who will be missing for the same reason. Fredrik Ljungberg (hamstring), William Gallas (thigh) and Vassiriki Abou Diaby (fractured ankle) will all be absent.
Possible Gunners Line-Up: Jens Lehmann, Gael Clichy, Johan Djourou, Gavin Hoyte, Kolo Toure, Cesc Fabregas, Tomas Rosicky, Gilberto Silva, Aleksandr Hleb, Theo Walcott, Robin van Persie.
Last Time: 1993-94 - Sheffield United 1-1 Arsenal