Chris Wilder believes Sheffield United have been the best "pound for pound" team in the Championship ahead of Saturday's meeting with Wigan Athletic.
Despite being constructed on a fraction of the budget, Wilder's team have out-performed the likes of Aston Villa and West Bromwich Albion so far this season and are level on points with leaders Leeds.
Depending upon results elsewhere, United could regain pole position in the race for Premier League football if they beat Paul Cook's side.
"I think we're pound for pound right up there," Wilder said. "Pound for pound, in terms of what we've got and where we are at.
"I'm not trying to play anything down but for what we've got, where we're at and where we are right now, the boys should be proud of what they're doing. You're not going to be full tilt all the time, I get that.
"But three-and-a-half of the four halves of football we've played since coming back (from the international break) have been right up there for me."
Despite taking only a point from their last two games, against Derby County and Stoke City, Wilder confirmed United are set to employ the same attacking approach against the visitors from Greater Manchester.
"We don't change what we do," he continued. "The lads believe in how we go about things, they do it well and that's how we play."
Wigan are unbeaten on home soil since winning last season's League One title but have found results away from the DW Stadium difficult to come by. Nevertheless, Wilder revealed his respect for both the visitors and their manager Cook.
"I like Cooky, he's given them an identity, we've had some great battles down the years," Wilder said. "I'm preparing for another one because he's a proper football man."