The hosts climbed up to third spot and extended their unbeaten start to the league season with a win on Wednesday, while their visitors sit 20th following a disappointing midweek draw.
Match preview
Sheffield United head into a second consecutive outing at Bramall Lane on Saturday aiming to preserve the Championship's only unbeaten record, having enjoyed a fine start on their return to England's second tier this term.
After a dismal Premier League campaign last time around, finishing in 20th spot and 10 points behind Saturday's visitors, they set out to bounce back at the first time of asking this season, and despite facing a two-point deduction, they currently occupy third spot having managed five victories and three draws from their opening eight attempts.
That is in no small part down to their eye-catching defensive record, with the Blades having only shipped three league goals so far this term, the fewest in the division, while they have now kept clean sheets in each of their last five outings including four victories.
Following victories over Watford, Hull City and Derby County in September, the Blades visited Portsmouth on Saturday and had to settle for a point in a goalless stalemate, but they were quickly able to return to winning ways on Wednesday, hosting Swansea City and picking up a third 1-0 triumph of the campaign as Josh Tymon turned a Harrison Burrows cross into his own net in the first half.
Now sat third after eight outings with 16 points on the board, only trailing leaders Sunderland by two despite their deduction, Sheffield United will bid to make it back-to-back victories, nine league games unbeaten and six without conceding on Saturday.
Their visitors, meanwhile, have not enjoyed such a pleasing return to the Championship thus far, after succumbing to relegation from the top flight themselves last term.
From the first eight outings of their attempt to win an immediate promotion back to the Premier League, Luton Town have only collected eight points, only Preston North End and basement side Cardiff City have scored fewer than their eight goals, while only four sides have shipped more than the 13 that they have allowed.
After their first four contests produced a single point, Rob Edwards's side were able to record their first two victories consecutively in September against Millwall and Sheffield Wednesday, but they were unable to extend that run any further last Friday, visiting Plymouth Argyle and suffering a 3-1 defeat with Victor Moses's 70th-minute goal not enough to spark a turnaround.
Then aiming to bounce back to winning ways and kickstart their campaign, the Hatters most recently welcomed Oxford United to Kenilworth Road on Tuesday, and after taking a 2-0 first-half lead through Jordan Clark and Tom Krauss, they had to settle for a disappointing draw as Tyler Goodrham and Ruben Rodrigues pegged them back.
Now sat 20th after eight Championship games, just a single point above the drop zone and already seven behind the top six, Luton Town will be desperate to put a crucial win on the board before the international break on Saturday.
Sheffield United Championship form:
D
W
W
W
D
W
Sheffield United form (all competitions):
L
W
W
W
D
W
Luton Town Championship form:
L
L
W
W
L
D
Luton Town form (all competitions):
L
L
W
W
L
D
Team News
Sheffield United will remain without midfielder Oliver Arblaster heading into the weekend due to an injury issue, while Jack Robinson and Tom Davies are nearing returns from their layoffs but are unlikely to feature.
After rotating his squad somewhat for Wednesday's meeting with Swansea City, Chris Wilder may again make some alterations to revert to a full-strength starting XI, with Chelsea loanee Alfie Gilchrist bound to return to a back four which has kept five straight clean sheets alongside Harry Souttar, Anel Ahmedhodzic and Harrison Burrows.
At the top end of the pitch, Kieffer Moore will return and lead the line from the outset, while Jesurun Rak-Sakyi will hope to rejoin Callum O'Hare and Gus Hamer in support of the Welsh front man after Andre Brooks was handed a start in midweek.
Luton Town are unable to call on Liam Walsh at the weekend, with the midfielder suspended after being sent off within a minute of being substituted on against Oxford United on Tuesday, while defenders Mads Andersen and Daiki Hashioka, midfielders Shandon Baptiste and Tahith Chong and key forward Carlton Morris could all remain confined to the treatment room.
Rob Edwards may field an unchanged starting XI from Tuesday's draw, with Reece Burke, Mark McGuinness and Teden Mengi continuing in a back three in Andersen's absence, while Alfie Doughty and Victor Moses will offer attacking support from wing-back roles.
Front man Elijah Adebayo, who found the net 10 times in 27 Premier League appearances last term, will continue his search for a first Championship goal of the season, with Jordan Clark and Jacob Brown likely joining him at the top end of the pitch in a 3-4-3 setup.
Sheffield United possible starting lineup:
Cooper; Gilchrist, Souttar, Ahmedhodzic, Burrows; Souza, Peck; Rak-Sakyi, O'Hare, Hamer; Moore
Luton Town possible starting lineup:
Kaminski; Burke, McGuinness, Mengi; Moses, Krauss, Nakamba, Doughty; Clark, Adebayo, Brown
We say: Sheffield United 1-0 Luton Town
While Luton Town certainly competed better in the Premier League than Saturday's hosts last time around, it is Sheffield United who have quickly taken to life back in the Championship.