| Sheffield United | Wigan Athletic |
|---|
| GK | Paddy Kenny | | GK | Mike Pollitt |
| DR | Derek Geary | S2 | DR | Ryan Taylor |
| DR | Matt Kilgallon | | DR | Leighton Baines |
| DR | Phil Jagielka | | DR | Emmerson Boyce |
| DR | Chris Morgan | S1 | DR | Arjan de Zeeuw |
| S3 | MD | Nick Montgomery | S3 | MD | Denny Landzaat |
| MD | Michael Tonge | | MD | Paul Scharner |
| AM | Keith Gillespie | | AM | Luis Antonio Valencia |
| S2 | AM | Stephen Quinn | | AM | Kevin Kilbane |
| FD | Jon Stead | | FD | Emile Heskey |
| S1 | FD | Christian Nade | | FD | Lee McCulloch |
| Substitute | Substitute |
|---|
| S1 | FD | Danny Webber | S1 | MD | Josip Skoko |
| S2 | FD | Colin Kazim-Richards | S2 | DR | David Unsworth |
| S3 | DR | Claude Davis | S3 | FD | Caleb Folan |
| Manager | Manager |
|---|
| | Neil Warnock | | | Paul Jewell |