Why it would be a huge mistake for Sheffield United to ignore the importance of the FA Cup

The centre-forward has enjoyed precious few opportunities in the Premier League this season.

David McGoldrick and Lys Mousset, who are expected to start Thursday’s meeting with Newcastle, have emerged as Chris Wilder’s preferred front two. But the third round tie, which will see Danny Philliskirk and Andy Taylor return to Bramall Lane, represents a chance for United to reshuffle their pack and hand runs-outs to those in need of first team football.

“I prefer to spend my time looking after those who aren’t in the starting eleven,” Wilder admitted earlier this term. “Because the ones who are, well, they pretty much take care of themselves.

“And as I always stress, it’s all about the group.”

Sandwiched in between games against Liverpool and West Ham, the visit of Jim Bentley’s side is unlikely to dominate United’s post-Christmas news agenda. Nor, as he attempts to maintain his squad’s unlikely push for Europa League qualification, is it expected to feature at the top of Wilder’s priorities.

But United would be guilty of making a rare mistake if they viewed the clash as an irritating distraction. Not least because it could exert a surprising level of influence over the mood in their dressing room.

It could also, should United reach the final, shape careers and reputations. After twice leading them to promotion, and having been appointed after leading Northampton Town to the League Two title, there is precious little left for Wilder to achieve with United short of winning the Premier League or a major trophy.

The latter, barring a major change in their financial circumstances, is a more realistic target.

Despite being named as the LMA’s manager of the year after leading United out of the Championship in April, Wilder is still not regarded as one of the leading exponents of his art by many commentators in the media. He should be.

But beyond the confines of South Yorkshire, where many United supporters regard him as the greatest to ever lead their club, there is still a suspicion that his methods would jar with world class footballers used to being cosseted and indulged.

It is a nonsense, of course. As his handling of Dean Henderson and David McGoldrick this term demonstrates, Wilder is one of the best man-managers in the business.

But as Shaun Dyche has discovered, in order to be considered for the most coveted jobs, you usually need to be chasing silverware or a top seven finish. Now Burnley no longer seem to be in contention for either, teams like Arsenal are not chasing his services.

Despite being fiercely ambitious, there is no suggestion that Wilder wants to leave United.

His employers’ new board, including owner HRH Prince Abdullah bin Musa’ad bin Abdulaziz Al Saud and chairman Prince Musa’ad bin Khalid bin Musa’ad bin Abdulrahman Al Saud, have publicly stated they want him to continue at the helm.

But the higher Wilder’s stock, the more attractive United will be to potential acquisitions in the transfer market. So both they and the 52-year-old himself have a vested interest in raising his profile even further. Everyone, including United as a whole, would reap the benefits.

Going deep into the competition could also bring other advantages.

During the second-half of the campaign, when newly promoted sides traditionally struggle with injuries and suspensions, it would enable United’s coaching staff to keep those on the periphery of their squad to stay match-fit given that Wilder likes to rotate in knockout tournaments.

“People have got to be ready to step in at any given moment,” Wilder recently reminded. “Because you never know what is coming up on the horizon.”