Neither Blues or the The Blades have had the pleasure of the Lancashire-based official refereeing any or their games so far this season.
In total Lee Mason has taken charge of ten matches so far this season in which he has handed out 23 yellow cards and 1 red.
Mr J Stokes and Mr B Sygmuta will be Lee Mason's assistants for the 3rd Round tie at Bramall Lane on Tuesday night.
For a detailed head-to-head between the two sides, click here