United, who were relegated from the Premier League last season, have struggled so far this campaign after losing three and drawing one of their four games. Derby, on the other hand, have done well so far considering their many issues over the summer and pre-season.
One win, against Hull City, two draws and one loss reads better then expected for the Rams.
It's expected to be an encounter filled with youngsters and could go either way.
Slaviša Jokanović played plenty of youngsters in the first round tie and believes that could be the case again despite making the third round a priority.
Former Rams player Jayden Bogle could be granted a start with Luke Freeman who is expected to make his return to the midfield. The experienced David McGoldrick is likely to come in, whilst Billy Sharp, who is two goals away from the 250 landmark, may also feature.
As for Derby, they also played a team dominated by youngsters in their match with Salford. Wayne Rooney told RamsTV: “The team for the Sheffield United game will be a similar team to the one that featured in the Salford City game in Round One.
“We have seen that if we get an injury, some of these players will have to step up so it’s a great opportunity for these players to get minutes in.
“I think they are ready to go and show people what good players they are.”
Sheffield United: Verrips, Basham, Lopata, Gordon, Bogle, Freeman, Brunt, Norrington-Davies, McGoldrick, Sharp, Smith
Derby County: Allsopp, Ebosele, Brown, Stearman, Forsyth, Hutchinson, Bird, Sibley, Morrison, Jozwiak, Stretton
Ones to watch
Experienced striker Sharp could be the difference maker in this tie. His appearance midway through the second half in the sides last league game was rewarded with a goal and the striker will be looking to make it two from two against Derby.
Not only is he on his way to reaching 250 career goals, he is also only one away from reaching 100 goals in his second spell at his boyhood club, the Blades.
Against his upcoming opponents, Sharp has made 14 appearances, scoring seven and assisting three. The 35-year-old's wealth of experience will help lead the younger in to battle this Tuesday.
New signing Ravel Morrison has been a breath of fresh air for the Rams this season and vice versa. The incredibly talented attacking midfielder has had a troubled career due to attitude issues. However, in a club stricken with chaos he has found his feet and looks comfortable.
So far this season, Morrison has scored and assisted one in four games in all competitions with his goal coming in the last round of the EFL Cup.
Technically gifted and a sense of attacking flare, Morrison has it all and just behind the striker is a real menace for struggling defenses like United's.
Since 2010 the two sides have met eight times with the Blades winning four, the Rams three and one ending all square. 18 goals have been scored in those ties with United boasting the biggest score line, winning 3-1 twice.
It makes worse reading for Derby fans as the club has lost the las two meetings. The two clubs have never faced each other in this cup before.
How to watch
The game will be available to watch on the streaming platform iFollow. For all fans outside the UK it will also be available via iFollow.