The forwards have been sidelined with injury, with manager Jos Luhukay last week ruling them out of the trip to Bramall Lane.
But they have come through training unscathed this week and could be named as substitutes against the Blades.
“Fernando Forestieri and Marco Matias have trained last week and this week with no problems,” said Luhukay.
“So maybe we will think about these two players that tomorrow maybe they can help the team.
“I will speak with both players after today’s training session.
“They have made very good progression and have been training intensive and hard.
“The decision for me is that when the medical team give the green light, that maybe they can help the team in the second half.”
Forestieri’s last game came in the 2-1 win at Bristol City on October 3, while Matias has not featured since the win at Aston Villa in September.