Town manager Joe Royle lambasted referee Dermot Gallagher for failing to award his side a first half penalty in the 4-3 loss at Bramall Lane. Royle was also disappointed to see his team once more miss a number of excellent chances.

The penalty incident occurred ten minutes before the break when Marcus Bent tried to take the ball past United keeper Wilko de Vogt and was upended. Royle was unimpressed with Dermot Gallagher's somewhat baffling award of a corner.

Royle was amazed that his side lose: "It was astonishing to say the least.

"I don't know how we've lost it. I'd have been doubly disappointed with a draw. The last thing we needed was a replay.

"But on chances missed, I just don't know how we've lost that one. They've scored four and our keeper hasn't had a save to make.

"We should have had a blatant penalty in the first half, but Mr Gallagher has overseen our departure now from two cup competitions away from home."

Earlier this season Gallagher awarded Liverpool a dubious penalty in the second half of the Worthington Cup tie against Liverpool at Anfield.

One man more impressed with the afternoon was Michael Brown, allowed to leave Manchester City for the Blades by Joe Royle. He was modest about his second goal, a stunning 30-yard volley: "It's just come out, I've had to wait for it and just caught it sweet again, just like the other one."

Brown felt that goal did little to help his side: "The third goal didn't help us at all really.

"We probably took our foot off a little bit once we got the third goal and they came straight back at us and scored three quick goals.

"Once the first one went in, I didn't think we really recovered."

Neil Warnock made several changes after his team's extra-time exertions against Liverpool in the week. This meant he was particularly pleased with his side: "I've just got to take my hat off to them. They just don't know when they're beaten.

"We had to make five or six changes today because they were absolutely shattered, but we thought 'in for a penny, in for a pound'.

"I wouldn't have been heartbroken if we hadn't been in the next round, but I just had to make sure I looked after my players.

"I always felt they were in control really, and then all of a sudden, we were 1-0 up, 2-0 up and then 3-0 up. It's the magic of the FA Cup, I suppose.

"At 3-3, they must have thought they could win it really. They created chances in the first half, but that's the FA Cup."

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