Danny Wilson is well aware of the importance of a cup run for the Blades this season, but admits he will keep one eye on the forthcoming hectic League One schedule.
"We have got a really tough league fixture at Swindon on Tuesday to think about," said the United chief.
"I have food for thought with regards to team selection for Saturday; we have to manage our squad to the best of our ability, considering a number of factors.
"At this moment in time perhaps a few players could benefit from a bit of a rest, but we will have to see what happens nearer the weekend.
"The FA Cup is different to the Johnstone Paint Trophy and that is with all due respect to that competition. The revenue of a good cup run is a lot better and any money coming into the coffers at the moment is welcome."
On the challenge his team must overcome in the West Country, Wilson added: "Rovers's league position isn't very good, but we don't just form our opinion on that.
"We understand how tough this could be, I know from experience what to expect at the Memorial Stadium, it will be a battle from start to finish and not a game for the football purists.
"It is the FA Cup and Bristol Rovers have nothing to lose and everything to gain; we know they will throw everything at us.
"The Bristol public are very passionate and supportive of their team, but as firm favourites we are solely focused on progressing to the second round."