| Everton | Sheffield United |
|---|
| GK | Tim Howard | | GK | Paddy Kenny |
| S3 | DR | Phil Neville | | DR | Chris Armstrong |
| DR | Joleon Lescott | | DR | Leigh Bromby |
| DR | Joseph Yobo | | DR | Phil Jagielka |
| DR | David Weir | | DR | Claude Davis |
| MD | Lee Carsley | | MD | Mikele Leigertwood |
| MD | Simon Davies | | MD | Michael Tonge |
| S1 | MD | Tim Cahill | S1 | MD | Alan Quinn |
| MD | Mikel Arteta | S3 | AM | Keith Gillespie |
| S2 | FD | James Beattie | | FD | Rob Hulse |
| FD | Andrew Johnson | S2 | FD | Colin Kazim-Richards |
| Substitute | Substitute |
|---|
| S1 | MD | Leon Osman | S1 | DR | Chris Morgan |
| S2 | AM | James McFadden | S2 | FD | Danny Webber |
| S3 | FD | Victor Anichebe | S3 | FD | Steve Kabba |
| Manager | Manager |
|---|
| | David Moyes | | | Neil Warnock |