The two clubs met at the same stage last season in the same competition with the Red and White Wizards riding out 3-1 victors. Lee Hendrie (41 minutes) had given United a deserved lead before Vale bravely thought back through substitute Luke Rodgers (53), Stephen Quinn (71) put the home side in front and Danny Webber (90) put the game out of reach with his spot kick.
Forward Jamie Ward will be suspended for this fixture, the pint sized striker was handed two yellow cards in the Blades 1-0 Play Off Final defeat to Burnley last May and will now sit out a two match suspension; he will be available for the Championship tie against Watford at Bramall Lane this coming Saturday.
The Blades will also be without Lee Hendrie who is serving a four match suspension and will sit out the fixtures against Middlesbrough, Port Vale, Watford and Leicester City. The former Aston Villa midfielder was handed a red card after the final whistle at Wembley in May.
Possible Blades Line-Up: Ian Bennett, Leigh Bromby, Chris Morgan, Connor Brown, Andy Taylor, Keith Treacy, Stephen Quinn, Nick Montgomery, Glen Little, Billy Sharp, Jordan Robertson.
Port Vale come to Bramall Lane for the second time in a year for the first round of the Football League Cup after facing Rochdale at home in their first fixture of the 2009/10 League Two season - ironically Rochdale also travel to the Steel City tomorrow night when they face Sheffield Wednesday.
Vale Park manager Micky Adams will be without midfielder Tommy Fraser (ankle) who is considered doubtful, however he could hand debuts to full-back Kris Taylor and striker Geoff Horsfield.
Horsfield, 35 has been appointed player/coach at the Stoke-on-Trent club since he left Lincoln City this summer. He is a former Blade having been signed by Neil Warnock initially on loan in February 2006, making his debut in a 2-1 win at Sheffield Wednesday as a substitute - he completed a £1,200,000 full transfer from West Bromwich Albion in the summer.
In all the Barnsley born forward made just one (+4) appearances for the club and netted once in a 3-2 extra-time victory at Milton Keynes Dons before being released in January 2009.
Possible Valiant's Line-Up: Chris Martin, John McCombe, Sam Stockley, Gareth Owen, Lee Collins, Robert Taylor, Doug Loft, Kris Taylor, Anthony Griffith, Marc Richards, Geoff Horsfield.
Blades-Mad Prediction: Sheffield United 2-0 Port Vale
:: Match Officials ::
Referee: K. Hill
Assistants: P. Davison & R. Johnson
Fourth Official: A. Greenwood