The visitors sit eight points clear of third-placed Blackburn Rovers in the Championship table courtesy of four straight league victories, while their hosts have not managed a win in their last seven attempts and find themselves in the relegation zone.
Match preview
Blackpool come into Thursday's contest in a concerning position, with the Tangerines remaining in the bottom three of the Championship table having gone seven league matches without a victory.
That run dates back to late October, as a win away at Coventry City was followed by four consecutive defeats heading into the World Cup break, with Michael Appleton's men falling at the hands of West Bromwich Albion, Luton Town, Middlesbrough and Wigan Athletic to sit on 22 points from 21 second-tier outings.
On their return to action, Blackpool set about to end their wait for a seventh Championship win of the campaign, but they have been unable to do so thus far, firstly playing out a goalless stalemate with Birmingham City before drawing 1-1 away at Cardiff City thanks to Gary Madine's second-half equaliser.
They would then travel to take on fellow strugglers Hull City on Boxing Day and went 1-0 up in the first half through Sonny Carey, but Jordan Thorniley was sent off soon after half time and Oscar Estupinan found the net for the hosts in the final 15 minutes to force a share of the spoils and extend the Tangerines' tough run.
While they may take positives from three draws on the bounce, Blackpool remain two points adrift of safety as a result of that Estupinan equaliser and now find themselves desperate to end a seven-match winless run, although they face a particularly tough test against one of the league's form sides.
Sheffield United make the trip looking to extend an eye-catching run of form in their bid for automatic promotion, having enjoyed a perfect record since the return from the World Cup break.
The Blades were already in a strong position going into the break, as a win away at Cardiff City left them second with 38 points from 21 games, and they have returned to action with three further victories from their three matches in December thus far, firstly beating Huddersfield Town 1-0 thanks to Billy Sharp's first-half goal.
Sharp was again on the scoresheet in the following trip to Wigan Athletic, extending their lead to 2-0 after John Egan's opener, and the Blades eventually stood strong to see out a 2-1 victory after the hosts pulled one back.
Looking to make it four league wins on the bounce and further strengthen their position in the automatic promotion spots, Paul Heckingbottom's side most recently took on Coventry City on Boxing Day, and they looked set to cruise to a dominant triumph as James McAtee, Ciaran Clark and Tommy Doyle put them three goals ahead.
Viktor Gyokeres would pull one back for their visitors with 15 minutes to go, and centre-back John Egan was then dismissed after a second yellow card, but the Blades again stood strong to pick up all three points, leaving them eight clear of third-placed Blackburn Rovers, and they will now go in search of a fifth straight league win and their 15th of the season when they travel to Bloomfield Road on Thursday.
Blackpool Championship form:
L
L
L
D
D
D
Sheffield United Championship form:
W
L
W
W
W
W
Team News
Blackpool have an unenviable list of absentees to deal with on Thursday, as Jordan Gabriel, Kevin Stewart, Lewis Fiorini, Keshi Anderson, Liam Bridcutt and Theo Corbeanu are all expected to sit out through injuries, while defender Jordan Thorniley is suspended following his red card against Hull City.
Those absences leave the Tangerines light in midfield, and Sonny Carey and Arsenal loanee Charlie Patino will again have to play important roles, with Kenny Dougall also likely to come in from the outset after Jake Beesley and Ian Poveda were both deployed to support the front two last time out.
Gary Madine will lead the line against the side he helped to win promotion to the Premier League in the 2018/19 season, alongside Jerry Yates who has notched up nine league goals so far this season.
Sheffield United will travel to Bloomfield Road without key centre-back John Egan, who is also suspended after being sent off in their victory over Coventry, and in the absence of defenders Jack Robinson, Jack O'Connell and Rhys Norrington-Davies, Chris Basham will come in from the outset to join Ciaran Clark and Anel Ahmedhodzic in a back three.
Further forward, Oliver Norwood will certainly keep his place at the base of midfield, while James McAtee will come in with renewed confidence after scoring his second goal of the season last time out, and Tommy Doyle is also pushing to come in from the start having scored off the bench on Boxing Day after returning from an injury.
Iliman Ndiaye will again play a key role in the attack, having contributed assists in three consecutive games to take his tally to five alongside nine league goals so far this season, while Billy Sharp may continue to partner the Senegal international up front with Oli McBurnie, who also boasts nine Championship goals this term, being a doubt through injury, while Rhian Brewster also remains sidelined.
Blackpool possible starting lineup:
Grimshaw; Connolly, Ekpiteta, Husband, Garbutt; Dougall, Patino, Carey; Beesley; Madine, Yates
Sheffield United possible starting lineup:
Foderingham; Basham, Ahmedhodzic, Clark; Baldock, McAtee, Norwood, Doyle, Lowe; Sharp, Ndiaye
We say: Blackpool 0-2 Sheffield United
Both sides have several important players out of action for Thursday's contest, and even away from home, we can only see the Blades triumphing for a fifth straight victory.