We're under way, and the hosts win an early free kick to the right of the Watford area.

John Fleck swings it in but it is nodded away powerfully, but United have started this half with purpose.

At last! Roberto Pereyra replaces Ismaila Sarr!

Don't forget, the match was delayed by 10 minutes due to "operational issues" at Bramall Lane, so we're not back under way as yet.

Gerard Deulofeu chances his arm with a long range free kick that sails over Dean Henderson's bar to end a half that started slowly, but gradually became more and more entertaining.

United show off a typically slick move deep into stoppage time, with John Fleck flicking in a ball from the left that is just too high of the incoming John Lundstram.

We are having five minutes of stoppage time, thanks to VAR and injuries.

Enda Stevens weaves into the Watford box, but Christian Kabasele slides into expertly to concede a corner.

Watford break at pace from the corner, but Gerard Deulofeu is robbed by Chris Basham on the edge of the United area.

It looks like Sarr will come off, Roberto Pereya gets ready, the numbers are flashed on the board - and Sarr continues!

Confused? You will be...

Ismaila Sarr runs into the United box only to be barged off the ball, and then into the advertising hoardings.

The Watford record signing gets up, but then goes to ground for treatment. He looks a bit groggy.

Will Hughes clips George Baldock and David Coote points to the spot!

VAR is checking...

OK, Blades, what have you got?

They've impressed so far this season but this has been a disjointed performance today.

The last attack sees John Egan try to feed it the ball through the back four, but Ismaila Sarr deflects it back to Foster safely.

Pat Nevin
Former Chelsea and Scotland winger on BBC Radio 5 Live

That was one of the oldest of old school goals Watford have scored. Deulofeu is getting more room - probably because he's got more help up there - and it's straight through the middle and a lovely finish.

That's the Spaniard's third goal of the season.

'The Great Escape' often used to be on TV on Boxing Day, is this the Watford version?

It's been quiet so far, that VAR offside aside, and Watford are playing patiently. Christian Kabasele has a half chance to break through but the ball runs away from him and into Dean Henderson's clutches.

Troy Deeney asks about a possible handball that was given against his side on the edge of the United area. The Hornets skipper is convinced it struck a United arm, and he is still chuntering to David Coote as the game continues.

No goal - we stick with the on-field decision but given what happened to United against Newcastle recently, that was an iffy moment.

Video Assistant Refereepublished at 15:29 Greenwich Mean Time 26 December 2019

15:29 GMT 26 December 2019

John Fleck puts the ball in from close range and is flagged offside - but we are going to VAR...

There's a bit of panic on the edge of Foster's box as Will Hughes lets the ball bounce over him and away from his keeper