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The £200m shootout? Football's biggest club game? Either way, Sunderland are ready...

The pre-match scenes at the Stadium of Light ahead of Sunderland's semi-final second leg with Coventry City (Image: Ian Horrocks)

The pre-match scenes at the Stadium of Light ahead of Sunderland's semi-final second leg with Coventry City (Image: Ian Horrocks)

FORTY-EIGHT games down, one more to go. But what a game. The most lucrative match in club football. The £220m shoot-out. The highest-pressure game of the season. Call it what you want, today’s Championship play-off final between Sunderland and Sheffield United at Wembley has the potential to completely transform either of the clubs competing in it.

For Sheffield United, it provides the opportunity to conclusively draw a line under last season’s disastrous spell in the Premier League and deliver a Wembley win for the Blades after a wait of 100 years.

For Sunderland, the game offers the chance to take another huge step along a redemptive journey that began in League One and that will not be complete until the Black Cats are back fully established in the top-flight. The last time Sunderland were in the play-offs, when they lost to Luton Town in the semi-finals two seasons ago, it felt as though they were ahead of schedule. Two years on, the time feels right for them to be returning to English football’s top table.

Such a scenario felt extremely unlikely 12 months ago, when Sunderland were finishing last season in 16th position under the caretaker control of Mike Dodds. Back then, it was hard to envisage such a rapid turnaround, but the appointment of Regis Le Bris last June has turned out to be a masterstroke, sparking a wider revival that has carried the Black Cats all the way to Wembley.

Le Bris has been the spark for everything good that has happened this season, with the Frenchman’s tactical sharpness, astute man-management and calming demeanour steadying the ship after last season’s missteps and then fuelling the rapid rise that has seen Sunderland spend the whole of the season in the Championship’s top four positions.

The Black Cats have recruited well, both last summer, when the arrival of Wilson Isidor finally addressed the attacking issue that had plagued the club for more than two years, and in January, when Enzo Le Fee arrived from Roma to light a spark that has shone brightly throughout the second half of the campaign.

The final month of the season proved difficult, with Le Bris prioritising the fitness and freshness of his players over form, but any fears about a lack of momentum heading into the play-offs were allayed by Sunderland’s performance in the two legs of their semi-final against Coventry. Devastating on the break at the CBS Arena, the Black Cats dug in superbly at the Stadium of Light, ensuring they stayed in the game right until the end, when Dan Ballard’s extra-time header sparked delirious scenes.

Sheffield United were even more impressive in their semi-final, thrashing Bristol City by a record six-goal aggregate margin, although the Blades were undoubtedly helped by the red card that saw their opponents reduced to ten men in the first leg.

In truth, there is very little to separate the two sides, who would have finished much closer together in terms of league points had Le Bris not named a series of shadow line-ups in the last month. The two games between the teams this season were extremely closely matched – Sheffield United were 1-0 winners at Bramall Lane in a game that saw both sides finish with ten men, while Sunderland ran out 2-1 victors at the Stadium of Light on New Year’s Day thanks to goals from Eliezer Mayenda and Isidor. It would be a surprise if either were able to run away with things tomorrow.

How will Le Bris approach the game? He surprised pretty much everyone by switching to a 4-4-2 formation in the first leg of the semi-final, then stuck with the system for most of the return game on Wearside. He might well be tempted to revert to his more usual 4-3-3 at Wembley, although much could depend on whether he decides to risk the fitness of Romaine Mundle, who has only made five starts since early November. However he lines his players up, Le Bris is likely to be characteristically pragmatic – he will have been assessing Sheffield United closely this week and will have come up with a plan to blunt the Blades.

Perhaps the Sunderland support in the Wembley stands will be key? The Black Cats have taken over London every time they have visited in the last decade, and while Sheffield United have plenty of fans in the capital themselves, the sight of Trafalgar Square and Covent Garden becoming Wearside enclaves has once again been an integral part of the Wembley experience.

Last time the Black Cats were at the national stadium, they banished their Wembley hoodoo by beating Wycombe in the League One play-off final. Repeat the feat this afternoon, and the celebrations will be even more euphoric, the repercussions even more exciting.

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