James Beattie added two more goals to his ever-growing tally and Keith Gillespie also found the target as United extended the unbeaten Championship run to five matches.

Jon Walters had levelled for Ipswich - after Beattie's first - but in an entertaining game, the officials also tried to make a name for themselves with a series of bizarre decisions.

United were denied a penalty and given a free-kick when Gillespie was felled in the box but were awarded a debatable spot-kick soon after. The home side also had a goal disallowed.

Robson made two changes from the team that drew a blank against Burnley on Saturday with Carney and Montgomery brought in and visiting chief Magilton made four alterations from his team that drew with Norwich on Sunday.

Within seconds of kick-off it was evident that the Blades had switched back to a 4-4-2 system, Montgomery and Carney both slotting into the midfield. The latter was quickly into the action, curling a free-kick just wide after Gillespie had been felled.

Ipswich won the game's first corner and soon after looked set to open the scoring but Armstrong got back and made a last-ditch tackle as Walters prepared to shoot at an exposed Bennett.

The visitors began well, playing some attractive one-touch stuff and went close again with nine minutes gone. Walters delivered in to Lee, whose shot from the right of the box was comfortable for Bennett, low to his left. United created the next chance, Armstrong swinging in a cross for Carney to connect but the looping header was easy for Alexander.

On 21 minutes Lee found too much space to receive a pass from Wright, fortunately the shot was mis-hit and bobbled past Bennett's right post, whilst moments later referee Laws was quick to stop the action following a clash of heads between Gillespie and Trotter. The United winger was forced to leave the pitch to receive further treatment on his cut head.

Montgomery rose to meet Carney's cross before the play was stopped again, for further head injuries. The challenge was between Beattie and Wright and this time it was the Ipswich player who was left with a cut. United were also awarded a free-kick and the ball was laid off for Bardsley to drill just wide from 30 yards.

United had put Ipswich on the back foot and took the lead after 33 minutes. The ball was swung in from the right, BEATTIE headed down to Armstrong and received a return pass before firing an angled shot past Alexander from 15 yards.

Gillespie had another spell off the pitch for further treatment to his head wound but United continued to gain the upper hand. On 42 minutes, Webber did well to block a Wright clearance and then work the room to provide a cross to the back post for Beattie, who was stretching and could only direct the ball over the crossbar.

Lee served a reminder, should it be needed, that he was a threat in the air when he rose above two defenders to meet Wright's cross but Bennett made a save, diving to his left.

One further chance, on 44 minutes, saw more good foraging from Armstrong and Webber curled against Alexander's left post from the edge of the box. United managed to negotiate the three minutes of injury-time - mainly due to the head problems - to go in to the break a goal ahead.

After a slow start to the second period, the Blades went close on 53 minutes. From a quick Gillespie free-kick, Naysmith delivered a cross and Cahill headed wide. And just a minute later, Ipswich were level.

From a long Alexander clearance, Cahill appeared to duck under the ball and WALTERS edged ahead of Kilgallon before clipping over the advancing Bennett into the centre of the goal.

Bardsley fired a shot wide as United attempted to respond immediately but the home defence's shaky start to the second half continued with Lee supplying the cross for Walters to head against the top of the crossbar and Cahill cleared.

The controversy began just after the hour following a slip by Harding. Gillespie took advantage to progress down the right channel and fell - a full five yards into the box - under a challenge by the recovered full-back. The referee's assistant signalled for an infringement, but not a penalty and after a moment of indecision, a free-kick - two yards outside the box - was given and subsequently wasted.

The assistant, however, perhaps righted his wrong with another wrong on 71 minutes! He quickly placed his flag across his chest to signal a penalty when Montgomery was slightly impeded by Harding's high boot. Despite the visiting side's protests, the spot-kick was given and BEATTIE sent the goalkeeper the wrong way before heading off to celebrate in front of the Kop.

The officials were in the thick of the action and were called upon again on 77 minutes. From a Gillespie corner, Cahill blasted a volley home but the referee disallowed the effort for an alleged foul by Webber.

Ipswich, by now, were offering little in the attacking stakes and United put the gloss on the performance with a third goal on 86 minutes. A corner was half-cleared and after Armstrong's shot was blocked, GILLESPIE - with his head bandaged - cut in from the left and smashed across the goalkeeper and into the top corner.

As the game entered four minutes of injury-time, Beattie looked for a hat-trick and curled over, whilst the remainder of the game saw the Blades on the attack to protect the two-goal cushion.

Blades: Bennett, Naysmith, Bardsley, Beattie, Webber, Carney (Tonge 87), Kilgallon, Montgomery, Gillespie, Armstrong, Cahill.
Unused: Morgan, Stead, A. Quinn, Sharp.

Ipswich: Alexander, De Vos, Bruce, Legwinski (Garvan 73), Miller, Lee, Walters, Wright, Roberts (Peters 85), Harding, Trotter (Counago 77).
Unused: Supple, Casement.