A replay will be needed to see if either the Blades or Queens Park Rangers will play in the fourth round of the FA Cup.
For the second time in 15 days, United and QPR fought out a draw with Richard Cresswell again netting against the Hoops. Stephen Quinn and Ched Evans both struck the crossbar as the Blades bossed the majority of the game.
United's first game was played in freezing temperatures at Bramall Lane and the stalemate will mean the sides will battle it out again on Tuesday 12 January.
It appears that the days of making excessive changes for the cup are over with Blackwell forced into just one alteration to his team that saw out 2009 with a victory. Taylor took the place of hamstring-victim Stewart at left-back, whilst on the bench Harper returned after injury to sit alongside newboy Seip.
Bunn, in the first game since extending his loan deal from Blackburn until the end of the campaign, had to be alert and off his line quickly to stem an early threat from Routledge but, backed by the Kop, United started well.
Morgan had already headed a free-kick from Ward wide before an encouraging move on nine minutes, beginning with a neat lay-off by Evans which gave Camara freedom. He avoided a lunging challenge in the box from Gorkss before laying off and watching Quinn's effort pound back off the crossbar.
United again went close to opening the scoring on 18 minutes when Taylor took his time and picked the right ball, which floated over the head of Gorkss, but Camara was put under pressure from Borrowdale just as he was about to shoot. QPR hit back with long-range efforts from Buzsaky, Simpson and Leigertwood but Bunn was forced into just one save.
The efforts did, however, signal that the visitors were coming back into the game, further emphasised by Bunn directing away another Buzsaky attempt. Cresswell and Taylor were booked within two minutes of each other and soon after QPR grasped the lead. Routledge found space on the right and his low cross was missed by Taylor allowing SIMPSON to sweep the ball home from eight yards.
The Rangers goal prompted the Blades to get back on to the front foot and Camara edged between Faurlin and Ramage but was nudged out of the way by Stewart although the appeals for a penalty fell on deaf ears.
But, in the third and final minute of added time at the end of the half, United recorded a leveller. From a set-piece the visitors failed to clear their lines and when Quinn swung in a ball from the right, CRESSWELL rose highest to head into the top corner of Cerny's net. The goalscorer was injured moments before netting and still looked in pain as his team-mates celebrated with him.
Cresswell did reappear for the second half but Kilgallon didn't and his place was taken by Seip, on for his debut. Looking to continue the momentum, the Blades had the first opportunity after the restart but, after taking advantage of a Gorkss slip, Camara's shot was punched away by Cerny.
On 55 minutes United went even closer but again QPR survived. A neat flick by Camara began a move which ended with Evans laying off to Ward, whose pre-planned slice curled just wide of the post.
Stewart bundled a Buzsaky corner wide for the home side but United were quickly back on to the front foot. Ward almost benefitted from charging down a Cerny clearance and then Cresswell and Camara both had efforts blocked in the same move on 69 minutes.
Despite having the territorial advantage and most of the offensive possession, United's chances dried up and Blackwell introduced Williamson for the final ten minutes in an attempt to nick a winner.
Three sides of Bramall Lane rose to their feet and then groaned simultaneously on 81 minutes. Following the award of a free-kick 30 yards from goal, Evans unleashed a thunderbolt that smashed against the crossbar and hit Cerny on the way out.
In the final ten minutes, Geary was booked, Morgan took a whack to the head, which needed a bit of treatment, and Little was brought on as United's third substitution.
Three minutes of added time brought very little, apart from Cresswell snuffing out Helguson from a free-kick, to ensure that both sides made into the hat for the fourth round draw.
Blades: Bunn, Montgomery, Morgan, Kilgallon (Seip 45), Evans, Taylor, Cresswell, Ward (Little 87), Geary, Quinn (Williamson 78), Camara.
Unused: France, Reid, Bennett, Harper.
QPR: Cerny, Ramage, Stewart, Leigertwood, Routledge, Buzsaky (Ephraim 71), Agyemang (Helguson 85), Gorkss, Faurlin, Simpson, Borrowdale.
Unused: Hall, Connolly, Balanta, Taylor, Parker.



















