Sonny Bradley makes his 50th EFL start for the Imps as he captains the Imps at Bramall Lane.
Bradley retains his place having lined up against Swansea City in the last match prior to the international break.
Head coaches Chris Cohen and Tom Shaw make two changes, with Dom Jefferies and Rob Street coming into the starting XI.
Shaw said: “The club’s had an amazing journey to the point where we’re playing who we’re playing this week, and we want to take this challenge head-on.
“We’re aware of what’s on their team sheet, of the quality of player, the size of the club and the experience of the manager. It’s all there for everyone to see, but there’s zero fear in our camp.
“We know that if we get to our levels, we’re a real problem for Sheffield United. We’ll be right behind the players every kick of the ball. We think we’ve got a game plan that can cause them some problems.
“And 2,800 Lincoln fans to cheer us on along the way is just incredible. To have that level of support backing us is fantastic."
Reeco Hackett misses out as he goes through concussion protocols following a knock in training during the international break, while Mason Melia is still recovering from his thigh injury.
Imps: Wickens, Reach, Towler, Bayliss, McGrandles, Bradley, Jefferies, Street, House, Elerewe, Draper.
Subs: Gauci, Ladefoged, Olaofe, Elder, Hamer, Varfolomeev, Konak, Ogbene, Oyegoke.
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