Sheffield United: Key to beating Millwall appears to have been identified

The all Championship tie, which pits sixth versus second in the table, could be one of the most keenly contested of the third round with Gary Rowett’s side boasting the division’s second best record at home and United its strongest performing team on the road.

But speaking ahead of the match at The Den, the visitors’ manager Paul Heckingbottom thinks his players’ ability to defend at dead ball situations could hold the key to success in south London.

“We know what we are going to face,” he said. “Two third of their goals are from set plays and so there’s nothing we are unaware of. But then everyone is aware of it. Dealing with it is a different matter.”

Scott Malone is Rowett’s leading assist maker so far this term, with Iliman Ndiaye emerging as United’s most creative talent. Ndiaye’s future at Bramall Lane is shrouded in doubt, with his contract set to expire at the end of next season and United not in a position to discuss an extension due to the uncertainty surrounding their ownership and a lack of available finance. Towards the end of last year it emerged that owner Prince Abdullah bin Musa’ad bin Abdulaziz Al Saud is in talks about relinquishing control of the club.

Although Millwall are not one of the most glamorous names in the second tier, Heckingbottom predicted at the beginning of the campaign that they would challenge for a top six finish. Unbeaten in four, Rowett’s charges are 12 points behind United.

“I always expect Millwall to be up there,” Heckingbottom said. “Year on year, Gary has shaped hus squad and this year, although I’m not aware of the budgets, they seem to have recruited to another level in terms of the competition for places now.”

“I reckoned at the start I thought they’d do well and I think I’ve been proved right,” added Heckingbottom. “People in general might not always recognise them but anyone who knows anything about football always does.”