Kilgallon, who missed the midweek FA Cup win at QPR due to a hamstring problem, has declared himself fit, but Henri Camara (groin) remains doubtful after sitting out the third-round replay at Loftus Road.
Blades manager Kevin Blackwell must decide whether to include Kilgallon, yet to sign a new contract offer at Bramall Lane, or retain recent signing Marcel Seip alongside Chris Morgan at the heart of defence.
Fellow striker Darius Henderson overcame a gluteal muscle problem to step off the bench against QPR and is available, but Gary Naysmith is still working towards full fitness following a knee injury.
Jamie Ward and Lee Williamson are both expected to be included in the squad despite recent niggles.