The Blades picked up a 1-1 draw at Portman Road last Saturday, although Town aren't doing so well it wasn't a bad point considering United have not beaten the Tractor Boys since 1975, in fact the 2-0 win at the Lane early this season was the first win for 19 years.
Town midfielder Jimmy Juan, who is on loan from Monaco (France) put the home side in front with a magnificent free-kick whilst Danny Webber rounded the keeper to draw level.
Webber, the goal scoring hero Webber was forced off soon after, picking up a hamstring injury he will be out for at least a month and will more than likely miss the Sheffield Derby at Hillsborough on February 18.
New signing Garry Flitcroft could make his Blades debut for the club, he started on the bench at Town but failed to come as a substitute whilst legend striker Brian Deane could make the subs bench after netting twice against Stoke City in the 7-2 reserve win.
Possible Blades Line-Up: Paddy Kenny, Derek Geary, Leigh Bromby, Chris Morgan, David Unsworth, Paul Ifill, Phil Jagielka, Michael Tonge, Alan Quinn, Neil Shipperley, Stephen Kabba.
The Seagulls on the other hand picked up a glorious win over Leeds United at the Withdean Stadium. Albion manager Mark McGee would have been delighted to see
Albion could see Wayne Henderson (aged 23) make his debut for the struggling Championship club, the keeper was picked up from Aston Villa in a knockdown 20k deal this week.
They will however be without Maheta Molango who has joined UB Conquense (Spain) on loan whilst Albert Jarrett has joined Iffy Onura's Swindon Town on a months loan.
Also out are Charlie Oatway (ankle), Jason Dodd (back) and Alexis Nicolas (ligament) are all out injured.
Possible Seagulls Line-Up: Michels Kuipers, Adam El-Abd, Guy Butters, Joel Lynch, Paul Reid, Paul McShane, Sebastian Carole, Dean Hammond, Gary Hart, Richard Carpenter, Alexandre Frutos.