The Blades are currently bottom of the table with just two points to show from their first 14 matches of the 2020-21 campaign, while Everton sit fourth, just five points behind league leaders Liverpool.
There is no getting away from the fact that it has been a disastrous start to the season for Sheffield United, who have only picked up two points from their opening 14 Premier League games to sit rock bottom.
There have been signs of encouragement in recent games, though, with Chris Wilder's side impressing in a 3-2 loss to Manchester United on December 17 before picking up a point away at Brighton & Hove Albion last time out.
Sheffield United came close to picking up all three points at the Amex, but Seagulls striker Danny Welbeck levelled the scores at 1-1 in the 87th minute of the contest.
The Blades recorded a 2-0 victory when they travelled to Goodison Park last season but suffered a 1-0 loss to the Merseyside giants when the pair last locked horns at Bramall Lane in July.
Everton, meanwhile, will enter Saturday's contest off the back of a 2-0 defeat to Manchester United in the quarter-finals of the EFL Cup on Wednesday night.
Everton are unbeaten in England's top flight since the end of November, and the recent victories over Chelsea, Leicester City and Arsenal is an indication of their improvement this term.
The Merseyside giants will be looking to put a fourth straight league win on the board ahead of a home game against Manchester City on December 28, and there is certainly a chance that they could end 2020 in second spot in the table, which would be some achievement.
Ancelotti's side have won four of their seven away Premier League matches this season, suffering two defeats in the process, while they have picked up seven points from their last three games away from Goodison Park.
Sheffield United Premier League form: LLLLLD
Everton Premier League form: WLDWWW
Everton form (all competitions): LDWWWL
Wilder has options for change in the final third of the field, with Oliver Burke and Lys Mousset pushing for starts, although summer arrival Rhian Brewster is again expected to get the nod alongside David McGoldrick.
Sheffield United possible starting lineup:
Ramsdale; Basham, Egan, Robinson; Baldock, Osborn, Ampadu, Fleck, Stevens; Brewster, McGoldrick
Everton possible starting lineup:
Pickford; Holgate, Mina, Keane, Godfrey; Doucoure, Davies; Iwobi, Sigurdsson, Bernard; Calvert-Lewin
We say: Sheffield United 1-1 Everton
Everton are expected to be missing a number of important players this weekend, while Sheffield United have shown signs of improvement in recent weeks. The Toffees will be desperate to put another league victory on the board, but we are backing the home side to pick up a point on Boxing Day.
Top betting tip
Watch the Sports Mole Football Shorts prediction for this game below: