Danny Wilson is predicting United's toughest test yet this season when facing Swindon Town on Tuesday night.
The Blades head south looking to extend the unbeaten start in League One to 16 matches, but Wilson has warned his players they will have to be at their best to preserve their impressive start.
On Town, Wilson remarked: "They've got a very strong squad and the recruitment there recently has been very heavy.
"Lots of quality has been brought in and they play some good stuff. Arguably, on paper, they are one of the best teams we are going to come up against.
"They're a very good footballing side and, because we also like to play whenever possible, I think this is going to be a game for the neutrals to enjoy."
The former Robins boss, who took charge of over 100 matches in Wiltshire, looks back at his time at the County Ground fondly, but insists there will be no room for sentiment on Tuesday evening.
The Gaffer concluded: "I've got some very good memories from our time there. We turned the club around quickly and the only sadness was not being able to get up.
"Swindon have a different outlook now as, back then, it's well known they were struggling for cash.
"I don't know what reception I'll get. The only thing I am bothered about is coming back with the points."