Neither The Blues or The Owls have had the pleasure of the Tyne & Wear-based official refereeing any of their games so far this season.
In total Graham Laws has taken charge of 16 games so far this season in which he has handed out 51 yellow cards and 4 reds.
C Harwood and C Reeves will be Graham Laws' assistants for the game at Hillsborough on Saturday afternoon.
For a detailed head-to-head between the two sides, click here