The Owls are looking to earn promotion back to the Championship at the first attempt, while this is Sunderland's fourth season in England's third tier.
And it is sure to be a rocking atmosphere.
From the Premier League to non-league football, since fans have been allowed back into grounds, millions of people have descended on their local club to watch a game every weekend.
Unlike other nations, Britain has a rich football tradition right the way through its pyramid.
Just look at League One.
With the capacity to host more than 400,000 fans each week across the 20 clubs, attendance in the third tier of English football rivals most leagues in the world.
It is the land of the fallen giants, where clubs once considered Premier League regulars now reside.
Here's the thing though, football fandom doesn't have an off switch - and those supporters from the glory days haven't gone anywhere.
Anyone who has seen Sunderland 'Til I Die will know exactly what we're talking about, but it's not just the Black Cats and their 49,000-capacity Stadium of Light.
Little more than ten years ago, Bolton, Charlton and Portsmouth were challenging for the European places.
The Trotters reached the last 32 of the UEFA Cup as recently as 2006, with Pompey making the group stages in 2008.
Venture further back in history and you'll learn that Sheffield Wednesday were once among the biggest clubs in the land, winning the FA Cup three times and the old First Division four times.
Even AFC Wimbledon and Wigan have won the FA Cup in their history.
As Leeds have shown, there is always hope, no matter how long the exile lasts.
And just like they did at Elland Road for nearly 20 years, League One fans will continue to turn up to roar their clubs back to former glory.