The R's and Sheffield United will battle it out again in an FA Cup third round replay after honours ended even at Bramall Lane.

Jay Simpson's tenth goal of the season was cancelled out by Richard Cresswell on the stroke of half time, as the two sides shared the spoils for the second time in as many weeks.

In a lacklustre contest, neither side did enough to warrant victory, although the woodwork twice denied the Blades.

The replay will take place in W12 on Tuesday 12th January, kick-off 7.45pm.

Rangers Manager Paul Hart made three changes to the QPR side that suffered a 3-0 reverse on Monday afternoon at Ipswich Town.

Tommy Williams and Ben Watson dropped out of the starting line-up after returning to their respective parent Clubs after loan spells at Loftus Road, while Adel Taarabt missed the trip due to injury.

That meant Gary Borrowdale, Alejandro Faurlin and Patrick Agyemang all started for QPR.

So, with Radek Cerny in goal, Peter Ramage, Damion Stewart, Kaspars Gorkss and Borrowdale began in defence for the R's.

Wayne Routledge, Mikele Leigertwood, Faurlin and Akos Buzsaky made up a Rangers midfield quartet.

Jay Simpson partnered Patrick Agyemang up front.

In what were ice cold conditions in the Steel City, it was the hosts who had the opening chance to find the net.

After the ball cannoned back into the path of Henri Camara on the edge of the area, he fired his shot off target past the left-hand post.

Soon after, Jamie Ward fired in a magnificent centre from a free-kick to Chris Morgan, who headed only inches wide of Cerny's upright.

The Blades then missed undoubtedly their greatest opportunity to date. Tricky play from Camara down the left ended in that man cutting the ball back to Stephen Quinn 12-yards out, but he could only blast onto the crossbar when it looked easier to find the goal, and the ball was then cleared to safety.

Moments later and the home side were once again on the attack. Andy Taylor flighted a cross into the area which looped over Gorkss to Camara who looked certain to score, only for Borrowdale to prevent the United striker from scoring with a superb tackle.

The R's then had their first chance to find the opening goal of the tie. Buzsaky fired in a free-kick 30 yards from goal, which went comfortably wide of Mark Bunn's right-hand post.

Soon after, Faurlin won the ball in midfield before releasing Simpson 20-yards out, whose stinging effort was saved well down to his right by Bunn.

QPR were now enjoying their best passage of play in the first period. Good play from Routledge and Agyemang on the right-hand side ended with the ball finding Leigertwood, who shot over from 20 yards.

Routledge's initial effort was blocked out only as far as Faurlin on the edge of the penalty box, and his stinging drive was tipped wide by Bunn in the Blades goal.

Moments later, the R's were rewarded for their improved display courtesy of Simpson's tenth of the season.

Routledge inevitably played provider, pulling the ball back from the byline into the path of the Arsenal loanee, who buried an unstoppable low drive into the bottom corner.

QPR's joy was short lived though, and moments before the interval the hosts drew level. Quinn's cross from the right was met by Cresswell, who nodded past Cerny to level matters.

The Blades maintained their attacking momentum after the break. An initial slip from Gorkss allowed Camara to find the space and time to shoot on the edge of the area, but his shot was blocked away by Cerny to safety.

United by now were seeing far more of the ball than Rangers were. Ward's curling effort from just outside the area was only marginally wide of Cerny's right-hand post.

Play soon switched to the other end, where Faurlin's shot from 20 yards was blocked away for a corner.

From the resulting kick, Routledge's centre found Stewart on the volley, but he could only blast wide of the left-hand post.

The second half was devoid of clear-cut chances, with the majority of the play being fought out in the midfield area.

However, the hosts almost took the lead out of nothing with just ten minutes left. Ched Evans' thundering free-kick hit the underside of the R's bar from 35-yards out, before the referee blew for an offside as the ball landed back into the area.

Despite three minutes of added time, the best either side could muster was a weak Camara drive, that Cerny gathered with some ease. 

Sheffield United: Bunn, Montgomery, Morgan, Kilgallon (Seip 46), Evans, Taylor, Cresswell, Ward (Little 87), Geary, Quinn (Williamson 78), Camara.

Subs not used: Bennett, France, Reid, Harper.

Scorers: Cresswell (45+2)

Bookings: Cresswell (35), Taylor (37), Geary (85)

QPR: Cerny, Ramage, Stewart, Leigertwood, Routledge, Buzsaky (Ephraim 71), Agyemang (Helguson 85), Gorkss, Faurlin, Simpson, Borrowdale.

Subs not used: Taylor, Hall, Connolly, Balanta, Parker.

Scorers: Simpson (39)

Bookings: Faurlin (90)

Referee: Mr A R Hall

Attendance: 11, 461