Like their Championship opponents, Lincoln are also playing their second fixture of the summer as they look towards their 2022-23 League One campaign.
Match preview
A strong second half to the last campaign ultimately came to nothing as Sheffield United missed out on promotion through losing in the Championship playoff semi-finals.
Nevertheless, despite key man Morgan Gibbs-White having returned to Wolverhampton Wanderers, Paul Heckingbottom and the Blades can be confident about their chances in the upcoming season.
As it stands, just two fresh faces have arrived at Bramall Lane, but the additions of Malmo defender Anel Ahmedhodzic and Manchester City midfielder Tommy Doyle appear to be smart signings on paper.
While Sheffield United are naturally having to fend off interest in their own players, most notably Sander Berge, this feels like a settled side heading into a campaign where they will be one of the favourites for promotion.
The Yorkshire outfit started pre-season with a 2-1 victory over Casa Pia, but this game marks the start of a five-game run against EFL opponents.
As far as Lincoln are concerned, they have a new manager in charge in the form of Mark Kennedy, who left his assistant role at Birmingham City to move to the LNER Stadium.
After the club's disappointing 2021-22, it has naturally been all change with Kennedy already overseeing six incomings and outgoings.
Of the players to arrive at the third-tier side, the loan addition of Brighton & Hove Albion goalkeeper Carl Rushworth is the stand-out piece of business.
Lincoln got their pre-season underway with a 4-0 victory over Gainsborough Trinity at the start of the month.
Lincoln City Club Friendlies 1 form:
Sheffield United Club Friendlies 1 form:
Team News
Kennedy named two different teams for each half against Gainsborough, but he is expected to mix things up for this fixture.
Regan Poole and Stoke City loanee Tashan Oakley-Boothe may be drafted into the starting lineup for this contest.
Having completed his move to Lincoln on Friday, Rushworth could also be provided with a start on Tuesday.
Heckingbottom will hope that Wes Foderingham and Jack Robinson have improved from a calf injury and illness respectively to come back into contention.
Rhys Norrington-Davies came off injured against Casa Pia and may miss out, while the likes of Oliver Norwood and John Fleck are pushing for a start.
Lincoln City possible starting lineup:
Rushworth; Poole, O'Connor, Cann, Roughan, Vernam, Oakley-Boothe, Sorensen, Bishop, Makama, Hopper
Sheffield United possible starting lineup:
Davies; Baldock, Ahmedhodzic, Egan, Gordon, Stevens, Berge, Neal, Osborn, Brewster, Ndiaye.
We say: Lincoln City 1-2 Sheffield United
Having played fixtures against lower-level opposition, both clubs will be looking to make the step up on Tuesday. With no crowd in attendance, it could even the contest up in several ways, but we still expect the Blades to edge the game by the odd goal in three.