Gills boss Peter Taylor insists that Sheffield United’s position in the bottom four of League 1 doesn’t make them any less of a threat.

The Bramall Lane club, who were beaten in Yorkshire by the Gills back in November, are still seen by Taylor as a major force despite sitting in the relegation zone ahead of their trip to Priestfield on Wednesday.

Taylor said: “Most managers of clubs of our size are still nervous of Sheffield United because they can go and get players in on loan, good players, because they can afford them.

“It was a great day for us at Bramall Lane and that was taking advantage of Nigel Clough (the United manager) who had just got there.

“I have no doubt that Nigel and his staff are making their team better. It was a good time for us to play them but we have improved as well.”

The Gills were not in action on Saturday and while Taylor was at MK Dons, to see them beat Oldham, his side held onto 11th place.

But despite being above halfway in the league, Taylor won’t relax until the Gills are mathematically safe.

He said: “At the moment, I would say 50 points should be enough but we would love to get more.

“You would be unlucky to get relegated if you get 50 points. Looking at the teams below, they all have to be in much better form than they have shown.”

Elliot Hewitt is available against Sheffield United, following his one-game ban. Chris Whelpdale (knee) should also be fit while new loan signing Ryan Inniss could make his Gills debut.