Whilst 'Boro boss Gareth Southgate ponders how his side will fare after relegation, Kevin Blackwell is bolstered by the knowledge that the Blades have built an enviable reputation on the road:
"They will probably be favourites and it is a tough test, so the key for us is to stay focused with a solid plan.
"With regard to how we will shape up, we can play one up top, three or two and proved last season that we have the ability to change tactics and shape even during a game."
Whilst Paddy Kenny, Lee Hendrie and Jamie Ward are unavailable Blackwell has plenty of midfield options but precious little room for manoeuvre in the striker positions:
"The main concern in terms of personnel available is up front. I may be forced into a scenario of deciding whether to risk including the likes of Ched Evans or Darius Henderson for part of or even the whole game, despite them having had no starts in pre-season owing to injury etc."
The United boss, new into his stewardship at Bramall Lane when the Blades fought the Teesiders over two games and extra-time in the FA Cup eighteen months ago, admits that Southgate's team present a potentially formidable obstacle:
"They are a youngish side with plenty of Premiership experience with Wheater at the back, Arca and O'Neill in midfield, Aliadiere up top and the likes of Adam Johnson who a lot of clubs have had a look at, as well as Mark Yeates who has just joined them.
"They haven't had to rebuild like a lot of clubs and can put out a team of real quality. Up to a point they might be seen as an unknown quantity to us - but then again we will be to them."