Barry Horne
Former Wrexham midfielder on BBC Radio Wales

It took far too long for Jordan Ayew to get himself set there. He was absolutely free and he's allowed Ben Sheaf to get back.

That's a let-off.

Sheffield United counter thanks to a brilliant Michael Cooper pass.

Jordan Ayew has space to run into the box, but he doesn't get a shot away and Ben Sheaf makes a fine recovery challenge.

Ian Mitchelmore
BBC Sport Wales

All of a sudden, there is a bit of panic among the home players and supporters.

Wrexham were miles off it in the first half, but they've got themselves into the game in the early stages of this second half.

Only Blackburn Rovers (39) have dropped more points from winning positions than Sheffield United (34) since the start of last season in the Championship.

Liam Kitching is booked for pulling Sam Smith down as the striker chases a ball over the top.

Kitching will now face a one-match ban, though he may have been a little unfortunate there given that Smith might have fouled him first.

Rob Staton
Commentator on BBC Radio Sheffield

There's the warning that Wrexham are still in this game.

All of a sudden there's one or two openings for Wrexham and that will worry Chris Wilder.

Sheffield United don't want to chuck this away after such a strong first half.

Callum Doyle plays a good ball down the channel and Sam Smith gets behind Japhet Tanganga.

His cross is blocked but we suddenly have a contest on our hands.

Now Matty James chips a ball over the top for Kieffer Moore.

He cannot get over the ball and his shot sails too high, but Wrexham are improving.

Sam Smith shows up for the first time as he does well to win a flick-on, but Issa Kabore's cross is blocked.

Then Callum Doyle whips the ball into the area and Michael Cooper punches clear.

That's a little better from Wrexham.

Ian Mitchelmore
BBC Sport Wales

Phil Parkinson has deployed Kieffer Moore and Sam Smith up front together of late, although tonight he opted to revert to his preferred method of using a lone striker.

But that first half has triggered a much-needed rethink.

Smith netted here last season as Wrexham came from behind to win.

Chris Wilder will no doubt have hoped to have had some more breathing space given his side's dominance in the opening 45.

Tahith Chong does well to work space for a cross down the right.

His centre is flicked on by Ben Brereton Diaz but there is no-one at the back post to tap in.

Max Cleworth for Dom Hyam looks like a straight swap at the back for Wrexham, but Sam Smith is pushing up alongside Kieffer Moore.

We are back under way at Bramall Lane.

There are two Wrexham changes.

Ollie Rathbone makes way alongside, somewhat surprisingly, Dom Hyam. Sam Smith and fit-again Max Cleworth are coming on.

Sam Smith is warming up and looks to be coming on at the break.

Will that mean a switch of shape for Wrexham?

Something needs to change.

We told you the consensus was that Sheffield United ought to have had a penalty.

Yet Blades great Billy Sharp has suggested on Sky Sports that the award of a spot-kick for Dom Hyam's challenge on Harrison Burrows would have been "soft".

So perhaps it was not cut and dried after all.

Carl Asaba
Former Sheffield United striker on BBC Radio Sheffield

It's been a really good performance from Sheffield United. It's been attacking and committed. Every pass has had pace on it and asked questions.

Romelle Donovan has been a thorn in this Wrexham side but the manager will be disappointed they've not got the second goal.

Phil Parkinson will have his players riled up for the second half because he's under pressure too but we will have to be wary because we've not got that second goal.

We've got to go at the same tempo in the second half because we have players on the bench

Barry Horne
Former Wrexham midfielder on BBC Radio Wales

Yes Wrexham are on the back foot, yes they've been second best, but somehow it's only 1-0 and they're not out of the game.

Ian Mitchelmore
BBC Sport Wales

Ahead of the season, Wrexham aimed a cheeky dig at Southampton over the Spygate scandal when announcing their 2026-27 fixtures.

On their September schedule, the Welsh club had written "check training ground" along with an asterisk that clarified "for unauthorised visitors" on the date of 17 September, two days prior to their contest with Southampton.

Co-owners Ryan Reynolds and Rob Mac also aimed a light-hearted dig at the Saints with a video that went viral on X last month.

And it seems the Saints have not forgotten those digs.

On the back of Wrexham being fined by the English Football League this week for fielding two ineligible players earlier this season, Southampton responded to Wrexham's team news post for tonight's match.

Replying to Wrexham's team news on X, the Saints' official account wrote: "Hope you've double-checked this one lads..."

All fun and games, eh?

Image source, Wrexham

Chris Wilder must be well pleased with what he has seen so far.

With top scorer Patrick Bamford missing, he turned to Ben Brereton Diaz up front and the Chile international has responded wit a first goal since returning to Bramall Lane on loan.

Sheffield United have looked bright going forward and composed - for the most past - defensively.

It is Phil Parkinson with the bigger problems at the break.

Image source, Getty Images

Away from tonight's action for a moment, an unusual story emerged this week involving Wrexham.

The Welsh club have been fined £75,000 - of which £25,000 is suspended - by the EFL after two incidents of fielding ineligible players this season.

The EFL ruled that Issa Kabore and Callum O'Hare were ineligible to feature in Wrexham's games against Birmingham City and Millwall respectively.

Kabore came off the bench in the 2-1 defeat by Birmingham in August despite his Home Office 'right to work' documents not being correctly uploaded.

O'Hare, having joined from Sheffield United the day before, was an unused substitute in Wrexham's 3-0 win at Millwall in September even though his documentation was not uploaded in time.

A club statement read: "We can confirm that Wrexham AFC has reached an agreed decision with the EFL concerning two breaches relating to player eligibility."

Read more: Wrexham fined for fielding ineligible players