The Blues are still unbeaten under new boss Thomas Tuchel, whereas Sheffield United’s own change of management got off to the worst possible start last time out.
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Chelsea are currently fifth in the table, two points behind fourth-placed West Ham United on the same number of matches, while Man United are second, 10 points behind the leaders Manchester City.
The capital giants were held to a goalless draw by Wolverhampton Wanderers in Tuchel’s first game in charge on Wednesday, while Burnley will enter this match off the back of a 3-2 win over Aston Villa.
The Blues recorded a 4-0 win over Morecambe in the third round to progress to this stage, while Luton beat Reading 1-0 courtesy of a first-half effort from George Moncur.
The Blues fell to a 3-1 home defeat to Manchester City in their most recent outing, whereas Morecambe won their fourth game on the bounce with a Boxing Day triumph over Grimsby Town by the same scoreline.
Both teams have accrued 26 points heading into their first match of the New Year, although the visitors do have two games in hand and have enjoyed a far better spell of form than their weekend opponents.
Chelsea, who won three league titles under Mourinho, spent long periods camped in the Spurs half but struggled to break through the disciplined defending that was a hallmark of the Portuguese coach’s two spells in charge at Stamford Bridge.
An attention-grabbing fixture at any time, this showdown promises to be even more encapsulating than usual with both teams in fine form and flying high in the Premier League table.
David McGoldrick’s sharp flick put the Blades into an early lead, but the Blues hit back for a tenacious turnaround victory.
Just one point separates the two sides in the table after four games of the season, and both teams head into this contest off the back of victories before the two-week stoppage.
The 22-year-old England international saw his stock rise greatly during a previous loan, working under Frank Lampard in 2018/19, and he’s decided to stay at Stamford Bridge and continue his development under the Blues legend this season.
The former Super Eagles star returned to West London this month after his brief loan stint at Inter Milan and he is yet to make a matchday squad since the start of the campaign.
Both teams made winning starts to their 2020-21 campaigns, with Chelsea overcoming Brighton & Hove Albion and Liverpool squeezing past newly-promoted Leeds United in a seven-goal thriller.
The pick of Premier League matches this weekend is the meeting of Chelsea and Liverpool at Stamford Bridge on Sunday, which will air live at 4:30pm on SS Premier League.
The attacker’s future has been in the balance for some time, with negotiations drawn out over the renewal of his contract and the winger looking for a three-year deal amid interest from London rivals Arsenal.
The speculation surrounding the Brazil international’s future continues to gather pace with his contract at Stamford Bridge due to expire later this month.
Meanwhile, Watford make the trip to West London knowing that victory could put the club as many as four points above the relegation zone with just five games remaining.
The Athletic reported Chelsea have set their sights on Alaba.
Abraham, who fired Villa to promotion from the Championship last season with 26 goals, has found the net 16 times since returning to Stamford Bridge.
While Frank Lampard has made a conscious effort to promote a number of academy graduates into the first-team picture, that has not stopped the Blues from scouting the globe for other prospects.