Reece Burke makes his competitive debut for the Hatters in defence and Gabe Osho, who started the first two league matches of the season, is alongside him.
After coming off the bench against Birmingham City last weekend, Fred Onyedinma starts in attack, providing support to Harry Cornick and Elijah Adebayo.
Town: Sluga; Bree, Osho, Burke, Naismith (C), Bell; Mpanzu, Campbell; Cornick, Onyedinma; Adebayo.
Substitutes: Shea, Rea, Mendes Gomes, Lockyer, Pereira, Kioso, Muskwe.
Sheffield United: Foderingham; Baldock, Basham, Egan, Davies, Norrington-Davies; Fleck, Berge, Norwood; McBurnie, Sharp (C).
Substitutes: Verrips, Brewster, Freeman, Robinson, Bogle, Osborn, Burke.
Referee: Andy Davies