The Blades sit rock-bottom of the Premier League and although their performances have been below par, they have had plenty of absences to contend with. A number of key players have faced lengthy stints on the sidelines and their injury list is considerably larger than Arsenal’s.
However, that is not to say the Gunners have not been dealt some blows. Mikel Arteta appears unlikely to be able to name a full-strength squad, although will have most of his players available.
There will be plenty of eyes on the fixture, with Arsenal in serious contention to lift the Premier League trophy. Their rivals will be hoping they slip up and Arsenal will be keen to keep up in the race after wins for Manchester City and Liverpool.
Sheffield United, on the other hand, will be desperate to win and reignite hopes of survival at Bramall Lane.
With kick-off in South Yorkshire just hours away, here is a breakdown of the absentee counts in Sheffield United and Arsenal camps.
1. Rhian Brewster - out
The forward has been plagued by injury this season and has suffered another setback ahead of the visit of Arsenal. Photo: PAUL ELLIS/AFP via Getty Images
2. Max Lowe - out
The defender is not expected to feature again this season having picked up an ankle injury. Photo: George Wood/Getty Images
3. Mason Holgate - out
The defender is serving a suspension after being sent off against Brighton & Hove Albion. Photo: Paul Harding/Getty Images
4. Rhys Norrington-Davies - out
A hamstring injury has brought the defender's season to a premature end. Photo: Catherine Ivill/Getty Images