Nigel Clough is warning the Blades to expect a tough afternoon at the office when Gillingham provide the opposition at Bramall Lane on Saturday.
Clough believes the Kent outfit will be a tough nut to crack under the stewardship of former England boss Peter Taylor, who agreed to stay in the Priestfield hotseat until the end of the season earlier this week.
Looking ahead to the weekend, the Blades chief said: "Gillingham won't be coming here to make up the numbers; people might look at this and think it is a home win, but we will give our opponents the due respect because, on their day, they are a very capable outfit.
"This week they announced that Peter (Taylor) would be manager until the end of the season and that will have settled everyone down, especially the players who now have the security of knowing who is in charge for the foreseeable future.
"They are dangerous going forward, despite their struggles in the early part of the season. Danny Kedwell has netted his fair share of goals, whilst their pace in wide areas is something for us to guard against.
"What I want from us, though, is to replicate the start we had against Colchester in the cup, because when we get out of the blocks quickly we can really assert ourselves, especially with us being at home."