| Score | 2-1 to Wigan Athletic |
| Referee | Mike Dean |
| Competition | Premier League |
| Venue | Bramall Lane |
| Attendance | 32,604 |
View Sheffield United v Wigan Athletic head to head
| Jon Stead | 38 |
|
| Paul Scharner | 14 |
|
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| David Unsworth | penalty | 45 |
|
| Danny Webber for Christian Nade | 46 |
| Colin Kazim-Richards for Stephen Quinn | 56 |
| Claude Davis for Nick Montgomery | 79 |
| Josip Skoko for Arjan De Zeeuw | 31 |
| David Unsworth for Ryan Taylor | 42 |
| Caleb Folan for Denny Landzaat | 77 |
| Derek Geary | 19 | Y |
| Christian Nade | 33 | Y |
| Phil Jagielka | 45 | Y |
| David Unsworth | 45 | Y |
| Lee McCulloch | 55 | Y |
| Lee McCulloch | 74 | Y |
| Lee McCulloch | 74 | R |
| Paul Scharner | 78 | Y |
| Luis Antonio Valencia | 81 | Y |
| Caleb Folan | 90 | Y |
Comments:
FINAL 2006/07 League position: 18th Unused substitutes: Ian Bennett and Mikele Leigertwood This result confirmed Sheffield United's relegation to the League ChampionshipComments:
FINAL 2006/07 League position: 17th Unused substitutes: John Filan and Henri Camara