Chris Wilder is adamant the Blades will not take Ipswich Town lightly at Bramall Lane on Saturday.
Speaking ahead of the Tractor Boys arriving in South Yorkshire, Wilder says he has nothing but respect for the already relegated Suffolk club, their players, manager and supporters.
The boss remarked: "Ipswich's record is something the media will flag and supporters, but not players and others in the game.
"If I was in their position, as a player, my attitude would be I'm going to Bramall Lane to produce my best performance on Sky.
"Their manager hasn't achieved what he has in the game, especially as a player, without being a winner and being passionate."
Wilder continued: "He came into this job when they were really struggling and it is always a difficult scenario to turn round.
"It's not like the old days when you can sign a load of players, you have one window to work in and players don't always want to join teams at the bottom of a division.
"Paul is a great football man and a fantastic manager and he will want his side to come and produce a performance and get a result on Saturday.
"There is absolutely no way, I'll be under talking this game, it'd be disrespectful, Ipswich is a big club and they will come bouncing back."