THE FA Cup isn't a top priority for either Sheffield United or Brighton and Hove Albion this season so it will be interesting to see how strong both gaffers go with their line-ups for this fourth-round clash at Bramall Lane.
The aim for the Blades this season is Premier League survival and they snatched a point right at the end of stoppage-time in Sunday's 2-2 draw with West Ham, with Slip Tips drawing a rare blank after Edson Alvarez was ruled out of the game.
Performances have definitely picked up since Chris Wilder replaced Paul Heckingbottom as boss and Sheffield United have only lost four of his eight games in charge.
But they remain bottom of the pile, seven points adrift, and the focus will be on eating into that gap rather than a long run in the FA Cup, although the Blades impressed as they battered Gillingham 4-0 in the last round.
For most Brighton fans, this season has been about savouring their maiden European campaign and the Seagulls have a last-16 tie in the Europa League looming on the horizon.
Roberto Di Zerbi's men came within a whisker of reaching the FA Cup Final last season, losing on penalties to Manchester United in the semis, but they had to come from behind against Stoke in the last round before eventually winning 4-2.
The Italian has rotated his squad to keep players fresh while juggling domestic and European commitments and you suspect he will do the same for this FA Cup tie.
But Brighton and Hove Albion have plenty of quality in the squad and have enough firepower to see off Sheffield United if they click into top gear.
How the bookies view it
With Sheffield United having home advantage I'm surprised to see them as big as 9/2 at SkyBet for a win in 90 minutes while Bet365 have them at 7/2 to qualify. Brighton's price to go through is just 2/11 with the same firm while a win in 90 minutes pays a best 3/5 with BetMGM. The full-time draw here is priced 17/5 by Midnite.
Recent head to head
Sheffield United's big price for this game is even more surprising when you consider the fact they are unbeaten in six games against Brighton, winning four of those matches. It ended 1-1 when these sides faced off at the AMEX Stadium earlier this season and the Blades won 1-0 when the Seagulls last came calling in 2021.
Players to watch
Joao Pedro scored twice in the last round of the FA Cup and that took his tally to 15 for the season. The Brazilian is 13/8 at Unibet for anytime scorer and that looks decent value so long as De Zerbi doesn't give him a rest.
Sheffield United new boy Ben Brereton Diaz will be full of confidence after opening his account last weekend in just his second appearance for the club. The former Blackburn striker has flopped since his move to Villarreal but the loanee can hurt Brighton and is 9/2 at Bet365 for another goal.
Anything else catch the eye?
The idea of Brighton and Hove Albion grinding out successive 0-0 draws in the Premier League seemed ludicrous earlier in the season with goals flying in at both ends thanks to De Zerbi's high-risk philosophy. That's exactly what has happened but a six-goal FA Cup thriller at Stoke came in the middle of those stalemates with West Ham and Wolves. So it seems far more logical to bet on goals here and combining BTTS with over 2.5 strikes pays 23/20 at BoyleSports.
Even though Brighton and Hove Albion drew a blank at West Ham, they still managed eight shots on target and followed that up by getting seven more on target in the Cup win at Stoke. That makes over 10.5 match shots on target worth a look here at 23/25 with Unibet, who also price Brereton Diaz at tempting evens just to test to keeper.
Five yellows and a red when these sides faced off in the Premier League earlier this season so there could be a bit of bad blood. Over 4.5 match cards pays evens at Bet365 and that could be worth a punt while Brighton stopper Paul van Hecke is 10/3 to pick up his seventh card of the season.
This FA Cup match between Sheffield United and Brighton and Hove Albion will be played on Jan 27, 2024 and kick off at 15:00. Check below for our tipsters best Sheffield United vs Brighton and Hove Albion prediction. You may also visit our dedicated betting previews section for the most up to date previews.
In December 2020 we sadly 
The Brights are not in their best form, the last miserable draw without inching a goal proves otherwise. As for Sheffield Wednesday, they are inconsistent. Brights have the upper hand among the bookies and you can’t argue that with them, but knowing how unpredictable football can, I will either avoid or go for Under 4.25 Asian total.