The third-tier Blades approach the match as underdogs, but should not be taken lightly given they have beaten five Premier League side since the start of 2014.
“We know that Sheffield is a very good team,” Pochettino said.
“In this type of competition, the Capital One Cup, it is not important the level, whether you play in Premier League or League One.
“When it is decided over one or two games, it is important to be focused and we need to show respect for Sheffield United.
“When we watched their game against Southampton and against QPR, they deserved to go through to the next round.
“They played very well – they were the more aggressive and physical team. I think we need to be focused on our game and play with intensity, high level and high tempo.
“No excuse, we need to go onto the pitch to try and win the game. It is a very important game, it is a semi-final. We understand that this is an important game.”
Have something to tell us about this article?