Nigel Clough is predicting an interesting last 16 tie in the Capital One Cup, when the Blades face the MK Dons on Tuesday night.
Looking ahead to the tie at stadium:mk, the United boss believes both sides will thinking of a Wembley appearance if they progress, whilst admitting he has been impressed with the development the Dons have made this term, under Karl Robinson's stewardship.
Clough remarked: "MK Dons have improved from last season and they were a good side then.
"They have recruited well and kicked on a bit, they are probably one of about eight teams that will realistically be targetting a top two finish in the league.
"I think Karl fancies their chances this time around too, because despite being linked with other jobs, he doesn't seem to be in a rush to move on.
"It should be a good game at this stage of the competition with no league points at stake, although I am sure, like us, they will be putting their strongest possible side out to try and win the tie.
"The league is our priority, they will say the same, but their is a last eight spot beckoning for a League One side and that is another incentive."