Chris Morgan is predicting an open game when fifth host third in League One on Tuesday evening.
Both the Blades and Brentford will have their eyes firmly fixed on the three points on offer as one looks to steal a march on the other in the race for a top two finish.
Looking ahead to the clash, Morgan says it will be a 'special atmosphere' that awaits the Bees.
He remarked: "It is an important fixture for both teams and I am sure, like we are, Brentford will be full of confidence after coming from behind to beat Portsmouth.
"Uwe (Rosler) has got them well organised and most of all they work so hard for each other, meaning they are always tough to beat.
"You only have to look at the number of goals they have scored this season to realise they have a team packed with genuine goal threats.
"There is a lot riding on the game and I think it will be a committed battle with both sides desperate for three points.
"Games under the lights at Bramall Lane always create a special atmosphere and this one will be no different.
"In the corresponding fixture at Griffin Park, Brentford were excellent on their day, especially in the first-half, so we know we will have to be at our best."