Ahead of Saturday's cup tie against Ipswich Town, boss Chris Wilder has spoken highly of his experienced opposite number.
Of Mick McCarthy and his team, Wilder remarked: "Mick has done an excellent job at Ipswich and is what I recognised as a proper manager.
"I've not come across him much, but we enjoyed his company earlier in the season after we won a tight game at Bramall Lane.
"They are doing really well in a competitive division. They've won at Derby and were winning at Fulham in midweek until a sending off turned the game."
Speaking of team selection, the Blades chief added: "We've got a couple of knocks which will assess and we're not going to take any risks on John Lundstram and Mark Duffy because both are important players.
"We're going to change the team and I think it's right to be honest about our intentions, there will be opportunities for those who haven't played much football in the first-team recently."