With United so well-placed in the race for promotion, some feel they should focus on the league and forego any success in the cup; while others believe a good run in the famous old competition can only help, rather than hinder, United's push for the Premier League.
Boss Paul Heckingbottom is not blessed with a plethora of options to choose from, with a number of key men in the treatment room, and it will be interesting to see how many changes the Blades chief makes for the return leg against the National League promotion-chasers.
So we tasked our man to step into Heckingbottom's shoes and pick the side he would send out against Wrexham – how many selections would you agree with?
1. Magic of the FA Cup
Sheffield United host Wrexham at Bramall Lane in the FA Cup: Marc Atkins/Getty Images Photo: Marc Atkins
2. Adam Davies
Is almost certain to play barring any late hiccups, after appearing in the first leg. Wasn't at his commanding best at the Racecourse and will be keen to put that right if he features again Photo: Paul Terry
3. Jayden Bogle
A toss-up between Bogle and Sai Sachdev for the right-back spot but the more experienced man gets the nod for me: Simon Bellis / Sportimage Photo: Simon Bellis
4. Chris Basham
Performed admirably at Wrexham after coming in from the cold and will be another good opportunity for him to shake off some more ring-rust for when, as is inevitable, he will be called upon between now and the end of the season Photo: Andrew Yates