Wrexham were on the verge of securing a famous win when Paul Mullin made it 3-2 in the 86th minute of the contest, but John Egan came up with a 95th-minute leveller for the Championship outfit.
Match preview
Sheffield United were seconds away from being eliminated in the fourth round of the FA Cup last weekend, with Mullin's goal seemingly winning it for Wrexham, but Egan had other ideas, levelling in the fifth minute of additional time at the end of the 90 to force a replay with the National League outfit.
The Blades will be determined to avoid what would be a surprise elimination in the fourth round, but it would be fair to say that their main focus this season is on the Championship.
Indeed, the South Yorkshire outfit are bidding to return to the Premier League for the first time since their relegation in 2020-21, and they currently sit second in the table, 10 points clear of third-placed Middlesbrough with a game in hand.
Paul Heckingbottom's side will enter this match off the back of a goalless draw with Rotherham United away from home on Saturday, but they now have three home games in a row, following this fixture with league encounters against Swansea City and Middlesbrough.
Sheffield United have won the FA Cup on four previous occasions, last lifting the trophy in 1924-25, and a victory in this game would see them take on Tottenham Hotspur in the fifth round of the competition.
Wrexham, meanwhile, will enter this match off the back of a 2-1 victory over Altrincham in the National League on Saturday, which has left them second in the table on 68 points.
The Welsh outfit are only three points behind division leaders Notts County with two games in hand, and they will be desperate to finish at the summit, as only the top side in the National League is guaranteed promotion to the Football League.
Wrexham have been out of the Football League since 2008; they finished second in the National League last season but lost to Grimsby Town in the semi-finals of the playoffs.
The Robins have actually now played six matches in this season's FA Cup, overcoming Blyth Spartans, Oldham Athletic, Farnborough and Coventry City, and it would be some story if they could navigate their way to the fifth round of the competition to set up a clash with Spurs.
Phil Parkinson's side will undoubtedly be prioritising the league this season, though, and they have two huge home games against Wealdstone and Woking in the National League on February 11 and February 14 respectively.
Sheffield United FA Cup form:
W
D
Sheffield United form (all competitions):
D
W
W
W
D
D
Wrexham FA Cup form:
D
W
W
W
D
Wrexham form (all competitions):
W
W
W
W
D
W
Team News
Sheffield United still have a lengthy injury list, with George Baldock, Enda Stevens, John Fleck, Rhian Brewster, Jack O'Connell and Rhys Norrington-Davies remaining on the sidelines through injury.
Head coach Heckingbottom will make changes from the side that started against Rotherham, with Billy Sharp and Chris Basham among those expected to come into the team.
There should also be a starting role for James McAtee, but the likes of Egan, Oliver Norwood and Oli McBurnie should retain their spot in the first XI on Tuesday night.
As for Wrexham, there are not expected to be any surprises when it comes to their starting side for this match, with close to the same XI that featured in the reverse match likely to again take to the field.
The only alteration could see James Jones come in for Aaron Hayden, who is unavailable due to the injury that he picked up in the early stages of their last game with Sheffield United.
Mullin is the team's leading goalscorer this season with 27 in all competitions, and he should again be joined in the final third by Ollie Palmer, who has 14 goals to his name this term.
Sheffield United possible starting lineup:
Davies; Ahmedhodzic, Egan, Basham; Bogle, McAtee, Norwood, Doyle, Osborn; McBurnie, Sharp
Wrexham possible starting lineup:
Howard; Forde, Jones, Tozer, Tunnicliffe, McFadzean; Young, O'Connor, Lee; Mullin, Palmer
We say: Sheffield United 2-1 Wrexham
Wrexham showed their credentials against Sheffield United last time out, and we are fully expecting the Welsh outfit to cause more problems on Tuesday night. It is difficult to back against the high-flying Championship side at home, though, and we are tipping them to advance to the fifth round of the competition.