| Wigan Athletic | Sheffield United |
|---|
| GK | Chris Kirkland | | GK | Paddy Kenny |
| S2 | DR | Emmerson Boyce | | DR | Rob Kozluk |
| DR | Leighton Baines | | DR | Derek Geary |
| DR | Fitz Hall | | DR | Phil Jagielka |
| DR | Arjan de Zeeuw | | DR | Claude Davis |
| MD | Denny Landzaat | | DR | Chris Morgan |
| MD | Josip Skoko | S1 | MD | Michael Tonge |
| S3 | AM | Kevin Kilbane | | AM | Keith Gillespie |
| FD | Lee McCulloch | S2 | AM | Stephen Quinn |
| S1 | FD | Henri Camara | | FD | Rob Hulse |
| FD | Emile Heskey | S3 | FD | Danny Webber |
| Substitute | Substitute |
|---|
| S1 | WR | David Cotterill | S1 | DR | Chris Armstrong |
| S2 | DR | David Wright | S2 | MD | Nick Montgomery |
| S3 | FD | Svetoslav Todorov | S3 | DR | Leigh Bromby |
| Manager | Manager |
|---|
| | Paul Jewell | | | Neil Warnock |