CLARETS boss Stan Ternent will renew his intense rivalry with Blades manager Neil Warnock at Bramall Lane tonight, and he admitted: "This is arguably our toughest match of the season."
And he confirmed that he will be making changes to his starting line-up, having named the same side for the past six matches.
"I will probably make a couple of changes," he said. "Some of the lads need a game and others need a rest so there will be a few changes.
"We have got so many games in March that we have to rotate the players."
That is also likely for FA Cup semi-finalists Sheffield United who have impressed in all competitions this season, performances that Ternent knows demand respect.
"Credit where credit's due, they have had a really good season so far," he said.
"That is all credit to the players and the staff. They've got some very good players."
With a fully fit squad at his disposal, Ternent does at least have plenty of options as he looks to freshen up his side after the crushing disappointment of the FA Cup defeat by Watford.
One name back in the frame is that of skipper Steve Davis, a second half substitute on Sunday, and Ternent said: "It is great to see him back because he is our captain, he is very important to us but he does need games."
Others pushing for inclusion are creative players Glen Little and Robbie Blake while Paul Weller will be hoping to play a part in midfield. Whoever he does select, Ternent knows it will be tough.
"We know it will be difficult because they are high on confidence," he said. "But we are still going well and have lost just twice in the last 15 games."
He also knows from bitter experience that this is the time of the season when things get tight and he warned: "The nearer you get to the line the more difficult it becomes, we saw that last season.
"We have 13 games left to play and it is not beyond the realms of possibility that we can go through to the play-offs. We just have to see where it takes us.
"Sheffield are on 58 at the moment, another five wins will get them to 73 and that will be very close to being enough. We missed out with 75 last season but I don't think you will need that many this time."
Tonight's match is the fourth of five successive away games and Ternent acknowledged: "It always happens that way, especially if you are successful, games stack up. At least Sheffield is not a long trip, we seem to have spent all our time going down to London recently."
Much has been said and written about the dislike the rival bosses have for each other and Ternent had little to add before their latest clash.
"There will be no quarter asked and no quarter given but it will be a fair match," he said. "It will be a hard game whether in terms of contact or running but I also expect it to be good match."
The pain of defeat on Sunday still hurts, not least the manner of it. Ternent explained: We are extremely frustrated and we didn't play as well as we could have on the day.
"The rest of our season starts tonight."
And victory at Bramall Lane would be the perfect way to get the Cup defeat out of their system.
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