The Blades come into this fixture with the Hornets after a trip to the City Ground where they got over their Elland Road defeat with a respectable 1-1 draw with Nottingham Forest.
Richard Cresswell put the visitors ahead after only six minutes but the home side responded in the second half with a Paul McKenna strike which caught keeper Steve Simonsen off guard.
United also lost Kyle Bartley in the process who was injured during a collision with Dale Adebola - it was later confirmed that the Arsenal defender had sustained a fractured cheek bone and will be out of action for at least two months.
They will be without striker Jamie Ward who will serve the second of a third match suspension; he was sent off in the 1-0 defeat at Leeds United a week ago and will also miss next week's encounter at home to Burnley.
Blades boss Gary Speed will select a squad without Darius Henderson (hamstring), Ryan France (knee), Lee Williamson (back), Robert Kozluk (leg) and captain Chris Morgan (calf) - midfielder Nick Montgomery is expected to once again take the captain's armband in his absence.
Injured duo striker Darius Henderson and midfielder Lee Williamson have both served time at Vicarage Road during their professional careers.
Henderson was signed in August 2005 from Gillingham in a £450,000 transfer and helped guided the Hornets to promotion to the Premier League during his first season after beating Leeds United 3-0 in the play-offs.
He went onto make 101 (21) appearances and scored 31 goals for the Hornets before completing a £2,000,000 move to Sheffield United in July 2008.
Williamson transferred to Watford from Rotherham United in January 2007 for an undisclosed fee; making his debut in a 4-0 defeat at Manchester United. He moved to Sheffield United in a £500,000 transfer in June 2009 having made 64 (14) appearances and scored 4 goals.
Expected Eleven: Simonsen, Calvé, Morgan, Nosworthy, Jordan, Cresswell, Montgomery, Britton, Ertl, Quinn, Evans.
Watford was at home to Swansea City last Tuesday night and they travel to Bramall Lane having recorded a 3-2 defeat.
Prior to the defeat against the Swans the Vicarage Road club were third in the Championship but soon slipped into fourth as the visitors ran into a three goal lead; Scott Sinclair (11th minute), Stephen Dobbie (30) and Frank Nouble (69) all found the net.
Troy Deeney (76) and Martin Taylor (85) netted replies for the home side but were unable to draw the game.
The Hornets welcomed back defender Andrew Taylor for the visit of the Swans after the defender wasn't allowed to feature against Middlesbrough (won 3-1) last weekend; he is on loan from the Riverside club and was unable to play under the terms of his deal.
Defender Lloyd Doyley is unavailable for the visitors; he is recovering from a calf injury and is unlikely to feature at Bramall Lane.
Expected Eleven: Loach, Doyley, M. Taylor, A. Taylor, Mariappa, Eustace, Cowie, Mutch, Buckley, Graham, Sordell.