Friday's clash will be the 130th staging of the Steel City derby.
It is a fixture steeped in history, not only with regards to what happens on the pitch but also in the statistics that it throws up.
In terms of head-to-head records, it is United who currently hold the edge - 46 wins opposed to the Owls' 42.
They crept further in front last term, after a goalless draw at Bramall Lane which followed on from a memorable 4-2 away win at Hillsborough in the early part of the 2017-18 campaign.
That victory was the first time a United side had scored four goals at the home of their arch-rivals.
They had previously won in S6 by a 3-1 scoreline on four occasions (1904, 1910, 1952 and 1992).
As for the Owls, they will be hoping to seal their first win away in this fixture since 2009.
That victory, secured thanks to goals from Tommy Spurr and Marcus Tudgay, ended a 42-year wait for the Owls to prosper in their rivals' backyard (United once went 28 years without an away win, from 1968 until 1992).
The win for Wednesday was also their first double over United in 95 years.
The Blades have recorded this feat 10 times in their history; Wednesday have done it five times.
Another interesting facet to this fixture, and one that provides rival supporters with an opportunity to goad each other, is the attendance figures.
The fixture regularly draws the biggest crowd of the season for the respective sides.
The biggest crowd to witness the derby came in April 1993 when the two sides ventured south for the day to contest an FA Cup semi-final.
Thousands of Sheffielders descended on Wembley to witness the Owls win 2-1, in front of 75,364 fans.
In terms of league attendances though, 65,384 people squeezed into Hillsborough back in January 1952 - a record for a league encounter between the two sides.
That same season also saw the Blades set their attendance record for a Steel City derby - September 1951 saw them swat aside Wednesday 7-3 in front of 52,045 hardy souls.
Of course, today's all-seater stadiums have dramatically reduced that figure although there are still expected to be around 31,000 with ringside seats for the latest tussle.
The question is, who will the numbers add up for on Friday night?
130 This will be the 130th meeting between the two sides
46 Number of United victories
42 Number of Wednesday wins
41 Amount of draws
7-3 United's biggest win (September 1951, at home)
4-0 Wednesday's biggest win (December 1979, at home)
75,364 Biggest crowd to witness a Steel City derby (Wembley, 1993)