Danny Wilson is full of admiration for his Tranmere counterpart Ronnie Moore ahead of Saturday's third versus first League One clash at Bramall Lane.
Wilson has conceded Rovers have surpassed the expectations of many this season but insists their efforts to date deserve to be respected:
"It is a tough game and one we won't take for granted. Ronnie (Moore) has done a tremendous job at Prenton Park and we must acknowledge that.
"They have struggled more recently, as we have when we have lost key players, but they are top on merit. I never thought Tranmere would struggle because they are always a tough side, with a very strong home record.
"I didn't expect them to be top of the league and they have been something of a surprise package, but credit to them.
"They have scored a lot of goals so you really have to take your hat off to Ronnie and his players."
The Blades boss says three points at the weekend, which could take United to the top of the table, would give morale a real boost:
"It is a top-of-the-table clash to start the Christmas period and I am sure it is a game where our supporters will back us in numbers again.
"It is just another three points in the bigger picture but a win on Saturday would do us the world of good, confidence-wise, and everyone would be lifted."