Spurs start as favourites to see off the League One team over two legs but will be taking nothing for granted against manager Nigel Clough's side who have knocked out six Premier League teams in the FA Cup and League Cup in the last year.
Having reached the last 32 of the Europa League and the fourth round of the FA Cup, as well as maintaining a push for a top-four finish in the Premier League, Tottenham manager Mauricio Pochettino has needed his large squad.
They have lost only one of their 10 matches in all competitions and will have energetic midfielder Ryan Mason back after the 23-year-old's recovery from a hamstring injury which has sidelined him since Spurs beat Chelsea 5-3 on Jan. 1.
Pochettino confirmed on Tuesday Mason would return against the Blades but Erik Lamela, who has a calf injury and Nabil Bentaleb, who is at the African Cup of Nations with Algeria, will both be missing.
"Everyone in the squad is important, we have a lot of matches every few days and I am very happy with all of the players," Pochettino told reporters.
By the time Tottenham face Liverpool at Anfield in the Premier League on Feb. 10 they would have played 11 matches in 41 days -- and possibly 12 if Saturday's FA Cup tie against Leicester City goes to a replay.
Pochettino would like nothing better in his first season as Spurs head coach to bring home their first trophy since they lifted the League Cup in 2008, beating Chelsea in the final.
If they do beat Sheffield United over the two-legged semi, they will meet either Liverpool or Chelsea in the final at Wembley on March 1.
However one man who will not feature in that game is defender Kyle Naughton, after reports that Spurs had accepted a 5.0 million pounds bid for his signature from Swansea City on Tuesday.
(Reporting by Mike Collett; editing by Martyn Herman)
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