The visitors head into the weekend siting outside of the relegation zone on goal difference only, with two points separating these sides.
Match preview
Having comfortably survived in their first two seasons competing in the Football League, it is slightly surprising to see Sutton marooned to the bottom of League Two's table after 17 matches.
However, it should not be forgotten that Matt Gray guided the Yellows to the Football League for the first time in the club's history when winning the National League in 2021, with the 42-year-old backing this achievement up by taking Sutton to within one position and one point of the play-offs in their first season in League Two.
They appear to have a very different fight on their hands this time around, though, after losing 12 of their opening 15 league games. Beating Bradford City and claiming a point away to Colchester United has relieved some pressure, but their home fixture against Tranmere this weekend could scarcely be more important given the complexion of the bottom of the table.
Gray, whose credit in the bank means that his job should be safe for now, will be hoping that Omar Sowunmi's 95th-minute equaliser in Essex last time out could be a season-changing moment for his team, as they look to leapfrog Tranmere at Gander Green Lane on Saturday.
However, Tranmere have strong muscle memory themselves in terms of potential relegation clashes, having dismantled Forest Green Rovers 3-0 at Prenton Park last weekend.
Nigel Adkins's side had lost four successive league games to fall into the bottom two positions, but Tyrese Omotoye's own goal and Kristian Dennis' strike either side of half-time set them up for an impressive victory in Merseyside. Dom Bernard's 52nd-minute dismissal left the visitors with little chance of mounting a comeback, before Rob Apter settled the encounter to help his side move outside of the relegation zone on goal difference.
Bringing Adkins to the club in early September was a major coup for Tranmere, not least as he was born in Birkenhead, given his experience at bigger clubs such as Southampton, Sheffield United and Charlton Athletic within the last decade. That said, it has been some time since the 58-year-old has managed at this level, and it has perhaps taken a settling down period for his messages to come through to his players.
Whether their important win last time out proves to be a turning point in their campaign remains to be seen, but another victory in South London would be a major step towards avoiding another disastrous fall outside of the Football League for Rovers.
Sutton United League Two form:
W
L
L
L
W
D
Sutton United form (all competitions):
L
L
L
W
W
D
Tranmere Rovers League Two form:
D
L
L
L
L
W
Tranmere Rovers form (all competitions):
L
L
L
L
W
L
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Team News
Sutton are unlikely to make any changes to their starting XI after claiming a decent point away to Colchester last weekend, with central defender Sowunmi set to provide a threat from set-pieces once again.
The likes of Omari Patrick, Dion Pereira and Lee Angol will have to remain patient from the bench once again, with Gray likely to turn to them should his side be in need of a goal.
Likewise, it would be somewhat surprising if Adkins opted to make any changes having finally found a winning formula against Forest Green. As such, Luke Norris should continue to support Dennis in attack.
Harvey Read Saunders lost his starting place and appears to have a fight on his hands to win it back, with the likes of Dan Pike, Sam Taylor and Kieron Morris also providing important options from the visitors' substitutes bench.
Sutton United possible starting lineup:
Bouzanis; Jackson, Sowunmi, John, Kizzi; Coley, N'Guessan, Gape, Beautyman; O'Brien, Smith
Tranmere Rovers possible starting lineup:
McGee; Lee, Davies, Turnbull, Wood; Apter, Walker, Hendry, Jennings; Norris, Dennis
We say: Sutton United 1-1 Tranmere Rovers
With so much at stake at the bottom of the table, this could be a scrappy encounter, although both teams have at least claimed positive results heading into the clash.
Sutton showed excellent spirit to come from behind to claim a point against Colchester last time out, and we can envisage them sharing the spoils once again versus Adkins' Tranmere side.