The Blades´ big-money signing James Beattie gave them the lead midway through the second half with a debut goal but within 30 seconds the Us were level before Mark Yeates crossed from the right and Kevin McLeod found the net.
Bryan Robson´s side restored their lead through Michael Tonge in the 82nd minute but the visitors fought back again as Clive Platt scored from close range with a minute to go.
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