Despite a debut goal from James Beattie, the Blades had to settle for a point from the Coca-Cola Championship opener against Colchester.
United were twice pegged back as a well-organised Colchester refused to leave the Lane without a share of the spoils. Record signing Beattie headed home a debut goal for United in the 67th minute from a Keith Gillespie cross, but Colchester levelled just 43 seconds later when Mark Yeates launched an attack from the kick-off and Kevin McLeod tapped in from close range.
Bryan Robson's side appeared to have the three points in the bag when substitute Michael Tonge hammered home a low strike from the edge of the box after 82 minutes. However, Clive Platt was left unmarked to glance a header past Paddy Kenny two minutes from time.
New Blades boss Robson and his players were afforded a great welcome from the Blades fans and the home side began brightly with Hendrie and Sharp looking lively.
Much of the action in the opening ten minutes was confined to the midfield as both sides eased their way into the game. United's central midfield pairing of Leigertwood and Montgomery were producing some crunching challenges, whilst newboy Naysmith looked solid at left-back.
On 20 minutes Izzet dragged a long-range strike well wide of Kenny's goal and Platt climbed high to win a header in the penalty area, whilst in between the visiting side's effort, Sharp deftly headed over.
The Blades won two corners in quick succession in the 33rd minute and, from Gillespie's second set-piece, Lucketti sent a header dipping into Gerken's grasp under the crossbar. On 43 minutes, Leigertwood tried his luck with a stinging long-range drive which was blocked by Izzet and, after three minutes of added time, an evenly-matched first-half came to a close.
United kicked off the second period, now attacking the Kop, and they had their first chance of the half after three minutes. Beattie brought the ball under control inside the Colchester box and cleverly laid it off for Hendrie whose attempted drive was deflected a yard over the top. On 49 minutes, Kenny was forced into his first proper save when he flung himself to his right to parry away Jackson's beautifully-struck free-kick from 30 yards.
On 54 minutes, the Blades strung together their best move of the match so far when Geary darted down the right before playing the ball into Sharp. The striker's clever dummy saw it go through to Beattie and he laid off for his striker partner to fire a shot off from a narrow angle which was sent wide for a corner.
The Blades had stepped up a gear now and, three minutes later, were denied an opening goal by the thickness of the crossbar. Gillespie whipped in a trademark teasing cross from the right, Beattie leapt well but saw his excellent header come back off the woodwork. The ball came back into the box seconds later and Hendrie tangled with goalkeeper and defender - but referee Jones waved away United's appeals for a penalty, and the visitors eventually found a moment's peace.
Robson opted to make his first changes in the 66th minute, bringing on Tonge and Armstrong for Hendrie and Leigertwood and, a minute later, United's momentum reaped its rewards.
Tonge was instantly involved, laying a ball back for Gillespie whose dangerous cross in from the right saw BEATTIE nip in ahead of Lucketti to glance a superb downward header into the back of the net. The former England international wheeled away towards the Kop to celebrate his debut goal with his team-mates.
However, just 43 seconds after the Blades had opened the scoring, Colchester equalised. From the kick-off - now in the 68th minute - Yeates broke with pace down the right and, with United caught napping the ex-Spurs man put the ball across goal for MCLEOD to tap in from close range, leaving Kenny helpless.
The ensuing action after the two goals was focused on the midfield as both sides scrapped to stamp their authority on proceedings. On 80 minutes, United won a free-kick around 25 yards from the U's goal and Tonge struck it but his effort hit the base of the wall and drifted out for a throw.
Two minutes later, the midfielder, ironically, had a little more joy as he put United 2-1 ahead. Gillespie was again the provider as his outswinging corner saw the ball come out to TONGE at the edge of the quadrangle and he rifled a low, controlled strike through a crowd of bodies and into the back of the net. On the touchline, Robson punched the air with delight before pointing to his head, urging concentration from his side.
In the 84th minute, Armstrong showed courage to get in a great block to prevent Yeates' shot from breaching Kenny's goal, before Webber replaced Sharp with three minutes remaining.
Just when there appeared to be little threat to United's one-goal advantage, Colchester silenced the Bramall Lane crowd two minutes from time as PLATT ghosted into the six-yard box to plant a header, from Duguid's right wing cross, past Kenny, who was powerless to stop it. It meant that the Blades had to settle for a point from their opening match of the 2007-08 campaign.
Blades: Kenny, Naysmith, Beattie, Hendrie (Tonge 66), Kilgallon, Montgomery, Gillespie, Leigertwood (Armstrong 66), Lucketti, Sharp (Webber 86), Geary.
Unused: Bromby, Stead.
Colchester: Gerken, Jackson, Duguid, Sheringham, Platt, Izzet (Guttridge 86), Yeates, Baldwin, McLeod, Elokobi, Connolly.
Unused: Granville, White, Cousins, Wordsworth.
