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Alan Morgan is back from a ban, and Wayne Allison - cup-tied on Wednesday - is available again.
BBC: Tranmere looking for the double
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Phil Jagielka's deep right-wing cross had Macho backtracking, forcing Stanislav Varga into a panicky, overhead clearance under pressure from Wayne Allison.
BBC: Sunderland slump to Blades
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The game turned in seconds in the 35th minute, first when Poll waved play on after Wayne Allison tumbled under challenge from Sol Campbell.
BBC: Arsenal sink brave Blades
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Sheffield United were angry that Poll failed to give a foul when Sol Campbel clashed with Wayne Allison - then inadvertently blocked a challenge in the build up to the first half winner.
BBC: Warnock rages at referee Poll