Kick-off at Bramall Lane is at 18:00 GMT.
Wilson hopes to rekindle partnership with former Bournemouth teammate Ryan Fraser (£ 5.6m), which returns in the starting lineup.
Karl Darlow (£ 5.0m) retains his goal position for the Magpies, despite an impressive performance from Martin Dubravka (£ 4.8million) in the FA Cup.
The three central backs, Federico Fernandez (4,7 M £), Fabian Schar (4,9 M £) and Ciaran Clark (£ 4.5m) will be flanked by Deandre Yedlin (£ 4.3m) and Paul Dummett (4,4 M £) at the rear wing.
Steve Bruce selected an industrious midfield team Jeff Hendrick (4,6 M £) and Isaac Hayden (4,7 M £) with Sean Longstaff (4,7 M £) support the attack.
Chris Wilder has chosen to replace Lys Mousset (5,8 M £) with midfielder out of position Oliver Burke (4,3 £), who associates David McGoldrick (5,2 M £) in the front.
Other than that, the Blades range looks very familiar, with Ethan Ampadu (4,3 M £), Chris Basham (4,6 M £) and Jon Egan (4,7 M £) center-back.
Jayden Bogle (4,3 M £) hopes to build on his promising offensive performances from the back winger, and Wilder hopes Ben Osborn (4,8 M £) can offer the same type of threat left.
John Fleck (5,6 M £), John Lundstram (£ 4.9m) and Oliver Norwood (£ 4.6million) will be at the center of the park for Sheff United.
Aaron Ramsdale (£ 4.7million) continues in the goal.
Newcastle XI: Darlow; Yedlin, Fernandez, Schar, Clark, Dummett, Hendrick, Hayden, Longstaff, Fraser, Wilson
Ramsdale; Bogle, Basham, Ampadu, Egan, Osborn; Fleck, Lundstram, Norwood; McGoldrick, Burke
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