David McAllister gave his opinion on the penalty decision that saw United's terrific 16-game unbeaten league run ended at MK Dons last Saturday.
Referee Darren Sheldrake adjudged McAllister had brought down Angelo Balanta in the latter stages at stadium:mk - a decision that angered the United players and boss Danny Wilson.
Giving his view of the incident, the Irishman commented: "It wasn't a nice feeling to be the one who gave the penalty away, but for it to mean we lost the unbeaten run made it doubly disappointing.
"The decision was harsh to say the least. I played the ball and then as we went to chase it there was a tangle legs. I didn't foul him, but perhaps the referee knew he had made a mistake by not giving a penalty in the first half."
McAllister acknowledged the Blades are more resilient this season and says you can't have both style and substance in League One, insisting results will often come before performances:
"We have adapted slightly with the players we now have at the club. We are tighter at the back but don't score as many goals, but we must have done something right to go so long unbeaten.
"We are improving with each game and there is such a togetherness and unity in the dressing room. We can't have the best of both worlds, we can't expect to be tight and resolute and free scoring at the same time.
"The manager is getting the best out of the players he has at his disposal and I am confident we will be there or thereabouts as expected at the end of the season."