Town, who recorded a 2-0 home victory over Nott's County go into the game looking to do some giant killing, something that is well known for the Gay Meadow club after knocking out Everton in the FA Cup during the 2002/03 season.
They will be without striker Kelvin Langmead who starts a three match suspension whilst Duane Derby is unlikely to be risked after recovering from groin surgery. Meanwhile Dave Edwards (groin) is also expected to skip the Carling Cup clash.
Possible Shews Starting Line-Up: Joe Hart, Dave Walton, Richard Hope, Kevin Sharp, Ben Herd, Ben Smith, Neil Sorvel, Jamie Tolley, Marco Adaggio, Mark Stallard, Colin McMenamin.
The Blades go into the game after that thrilling 3-2 victory over Watford at Vicarage Road. Phil Jagielka and Paul Ifill cancelled out Dirus Henderson's brace before Malky Mackay was sent off, Clarke Carlisle then stabbed the ball home in his own net to claim United all three points.
New loan signing Vincent de Paul Pericard missed the trip to Hertfordshire with a calf injury but could make this game if Alan Perrin allows the Portsmouth striker to be cup tied.
However it is expected that Neil Warnock will field a less strengthened side that is usually seen week in week out owing to fact that United face Derby County at home next Saturday.
It is expected that David Unsworth will be sacrificed for Alan Wright whilst Michael Tonge and Lilian Nalis could be recalled in place of Alan Quinn and Nick Montgomery respectively.
Meanwhile former Rotherham United and Blackpool keeper Phil Barnes could make way for Paddy Kenny who is likely to be rested. If he does start then Barnes will make his 180th appearances in all competitions in his entire football career.
Defender Craig Short will be missing, the former Blackburn man is doubtful with hamstring injury while Danny Webber could be rested after making the bench against Watford.
Possible Blades Line-Up: Phil Barnes, Robert Kozluk, Leigh Bromby, Chris Morgan, Alan Wright, Keith Gillespie, Phil Jagielka, Lilian Nalis, Michael Tonge, Neil Shipperley, Steven Kabba.
:: Full Round Fixtures ::
(all 7:45pm kick-offs unless stated)
Tuesday: Barnet v Plymouth Argyle, Burnley v Barnsley, Cardiff City v Macclesfield Town, Charlton Athletic v Hartlepool United (8pm), Crystal Palace v Coventry City (8pm), Gillingham v Portsmouth, Grimsby Town v Tottenham Hotspur, Leicester City v Blackpool, Mansfield Town v Southampton, Norwich City v Northampton Town, Reading v Luton Town (8pm), Rotherham United v Leeds United, Scunthorpe United v Birmingham City, Sheffield Wednesday v West Ham United, Shrewsbury Town v Sheffield United, Sunderland v Cheltenham Town, Watford v Wolverhampton Wanderers, West Bromwich Albion v Bradford City, Wigan Athletic v AFC Bournemouth, Wycombe Wanderers v Aston Villa, Yeovil Town v Millwall.
Wednesday: Blackburn Rovers v Huddersfield Town (8pm), Doncaster Rovers v Manchester City, Fulham v Lincoln City.