Sheffield United finished the regular season 14 points ahead of Sunderland, but the Black Cats have a strong recent record against the Blades, having won five of their last seven meetings. However, Sheffield United lost the most recent encounter 2-1 in January.
The Blades have a unique opportunity to become the third team in Football League playoff history to score three goals in each of the semi-final matches and the final, a feat achieved by Walsall in 1987/88 and Barnsley in 2015/16.
Despite their impressive record, Sheffield United will have to overcome their history of struggles at Wembley, having lost their last seven matches at the stadium, including a 100-year-old win over Cardiff City in the 1925 FA Cup final.
The Blades have appeared in four Football League playoff finals, but have yet to secure promotion. Sunderland, on the other hand, have won their last two games at Wembley and are looking to secure a hat-trick of victories.
The two teams have met in the playoffs before, with Sunderland emerging victorious in the 1997/98 season. Both teams are expected to play an open and attacking game, making a solid defense crucial to winning the match.
Players to watch include Eliezer Mayenda, who has been involved in nine goals for Sunderland this season, and Callum O'Hare, who scored in both legs of Sheffield United's semi-final victory over Bristol City.
Sheffield United will need to learn from their New Year's Day loss to Sunderland, where they dominated possession but failed to capitalize on their opportunities. The Blades must exert pressure on Sunderland's defense early on and prevent Jobe Bellingham from dictating the game from midfield.
The match will be a closely contested and intense affair, with both teams giving their all to secure promotion to the Premier League.