For both these teams, this was all about converting heroic cup form to crucial league points. Sheffield United, fresh from their dramatic late win over local rivals Leeds United in the Worthington Cup on Wednesday, could ill-afford to continue the recent run of poor league displays that has dented their promotion aspirations.

Ipswich recorded their own, slightly lower-key victory over Premiership opposition in the cup, knocking out a weakened Middlesbrough. Despite this, and despite a series of good results in European competition, Joe Royle's team are still underachieving in the league, a problem that hastened the departure of former manager George Burley.

It falls to Royle to rescue Ipswich's season. The nucleus of the team that enjoyed success in the top flight is still intact - Hermann Hreidarsson, Jim Magilton and Matt Holland remain, against many people's expectations.

At Bramall Lane, however, it was the home team who started with the most purpose, forcing two corners in the opening minute. With his first sight of goal, United youngster Phil Jagielka tried to emulate his spectacular 35-yard strike against Leeds, only to slice the ball to the lower tier of the away fans' stand.

The home team subjected Ipswich to a period of sustained pressure without producing a meaningful effort on Andy Marshall's goal. Paul Peschisolido, back to his livewire best after months of injury problems, looked the most threatening of Neil Warnock's forwards, setting up Peter Ndlovu early in the half and sending a looping header towards goal that Marshall did well to claw away.

Ipswich took time to find their feet but began to dominate midfield towards half-time. Darren Bent moved up front and he came closest to opening the scoring with an angled drive that came back off the foot of a post.

After the break, both teams went all out to win the match. Ipswich substitute Finidi George broke forward and spread the ball to Bent, but the striker was denied by a fine tackle from Ndlovu.

In the end, the scoreline reflected how evenly matched many teams in this division are. On this evidence, these two should end up nearer the top than the bottom.

Nick Johnson (The Guardian)