United's unbeaten run in the Championship was stretched to four games but Bryan Robson's side were denied all three points by a late disallowed goal.

James Beattie and most of Bramall Lane thought he had scored a 90th minute winner with a header but referee Beeby whistled to signify that the United striker was climbing on Jon Harley's back.

Striker Beattie also had penalty appeals turned down in injury-time, whilst earlier in the second half Burnley also had a 'goal' ruled out when David Unsworth was found guilty of fouling Phil Bardsley.

United made no less than eight changes from the midweek Carling Cup tie and included a new strike-force of Beattie, Webber and Shelton. Burnley, meanwhile, named ex-Blades Gray and Unsworth in their starting line-up, whilst Harley and Akinbiyi were among the substitutes.

Before the game, top scorer Beattie was presented with his PFA Player of the Month award for September, whilst the pre-match and half-time activities included United's contribution to the 'Kick It Out' anti-racism message.

It took until the sixth minute before the first chance was created in a slow start. Kilgallon delivered into Shelton's feet and a neat lay off gave Webber a shooting opportunity but the effort was deflected wide.

Armstrong, back in the centre of midfield, made a high-energy start but he could not stop the visitors causing problems with three crosses between the 13th and 17th minutes. First, from a Blake corner, an Unsworth header was blocked by Bardsley, then Carlisle headed over before Bardsley was called upon yet again, this time cutting out a ball from the left intended for Gray.

United weathered the storm and, with the backing of the fans, went on the offensive. Beattie fired in a speculative 35-yard volley, which was comfortable for Kiraly, who then excelled on 25 minutes, reacting quickly to palm out a Beattie header from Naysmith's cross. The goalkeeper did, however, dirty his tracksuit bottoms.

Burnley's back four looked to be coping well with the problems created by United's three-pronged attack and the visitors went close on 32 minutes but Blake's curling free-kick clipped the side-netting with Bennett scrambling across his goal.

As half-time approached, both sides cancelled each other out in the middle third of the pitch, whilst Kiraly helped his team out a couple of times by racing off his line to claim crosses.

A chance for both sides in the opening five minutes of the second half was encouraging. Firstly, on 48 minutes, Blake wriggled free of Cahill but Bennett held from Elliott's header and then, a minute later, Kiraly dramatically pulled Shelton's deflected effort out of the air.

On 51 minutes Bennett was ideally placed to save and smother a 30-yard effort from Alexander following a quick free-kick.

Webber blasted over after ghosting in from the left before Robson made a double change in midfield with Quinn and Montgomery joining Armstrong. One of Montgomery's first tasks was to head clear from inside his own six-yard box from Alexander's dangerous cross and then Cahill cut out another delivery, this time from Harley.

As the final ten minutes approached, McCann met Blake's corner but the header was deflected over, and then Unsworth won a back post header which ended up in the net but he was adjudged to have fouled Bardsley and the whistle was blown early.

As the game entered the closing stages the action began to heat up. Beattie's 30-yard free-kick flew just over the crossbar and then Shelton took on a number of defenders but was blocked on the edge of the penalty area.

On 83 minutes, Elliott's delivery saw Gray turn and shoot but Kilgallon stuck to his duties and helped the ball over the crossbar.

With just a minute to go United thought they had netted the winner, and maybe rightly so. From Armstrong's diagonal delivery into the penalty area, Beattie rose to head home, although Webber may have added a touch. Beattie, along with Shelton, celebrated in front of the Kop but the duo were unaware that the referee had blown for a foul on Harley.

United's protests were futile but it did encourage the crowd as three minutes of injury-time were signalled. In the 91st minute referee Beeby denied United again when Beattie looked to have been held down by Unsworth from Bardsley's throw but the penalty appeals were waved away.

There was still time for the Blades to attack and Beattie took over the throwing duties, hurling one into the box for the home side to win one last corner, right at the end of injury-time. Bardsley swung the ball in and Kilgallon won a good header 15 yards out but Kiraly clawed the ball away and with it went United's chances of three points.

Blades: Bennett, Naysmith, Bardsley, Beattie, Shelton, Webber, Kilgallon, Tonge (A. Quinn 64), Gillespie (Montgomery 64), Armstrong, Cahill.
Unused: Morgan, Stead, Sharp.

Burnley: Kiraly, Alexander, Carlisle, Gray, Elliott, Spicer, McCann, Lafferty (Mahon 75), Blake, Jordan (Harley 58), Unsworth.
Unused: O'Connor, Akinbiyi, Jensen.