Kevin Blackwell heads to Hillsborough on Sunday looking to complete a league double over the Owls, and start with a look at the opposition:
"When you look through their team they have some decent players. Tudgay - on his game - and Varney have good movement, Grant could probably play at a higher level and Johnson is a threat with his pace, although Nyron Nosworthy is no slouch either.
"But they have not scored in 18 matches this season and with goals changing games, it is probably that problem that leaves them where they are.
"In a sense it has mirrored ourselves because there have been times when, such as against Scunthorpe, we could have had four or five goals but lost and that is the price you pay."
The United manager accepts that despite the perpetual need to beat the nearest rivals there are other issues that will occupy the thought of all involved:
"I have reminded the lads that Wednesday took six points off us last season, effectively denying us automatic promotion, so it would be nice to repay the compliment although it could never make up for missing out on going up.
"Wednesday will already know all the results from Saturday that affect them. They are fighting for their lives and if things haven't gone for them they might be really be in it
"I have great respect for all our opponents and in Alan Irvine they have a good coach and manager, along with good staff who proved as much at Preston. But they will appreciate that I have to do my job and not worry about any other club."
A bi part of that job will undoubtedly be ensuring that all his squad are fully prepared for what a Sheffield derby can throw at them:
"We will have seven or eight players out there who really have no clue about how intense these games are but they will when they walk out and hear the absolutely deafening noise - I have told them not to let is pass them by.
"The fans will expect hard work, endeavour and a good result so we have to go out there, enjoy the opportunity and go all out for a win.
"There is no bigger game for us and in such fixtures the form book and consistency often go out of the window. We are both under pressure for different reasons but I prefer ours because a win might mean we are still in the play-off frame - I think the teams above us are away as well.
"I know what I have to do - send our fans home happy and to do that means that we have to win the game. We have only lost two in eight and if we can improve the ratio of chances we take then I will be quietly confident.
"The ideal Sunday for me would be for us to score in the first minute, again just before half-time and then another towards the end.
"We have been working hard, there is everything riding on this game and I'm really looking forward to it."