The 30-year-old, who rejoined his hometown club in August, comes in for Joelinton against the Blades for what will be his second full debut for the Magpies.
The inclusion of Carroll is the only change made by head coach Steve Bruce following Saturday’s 2-2 draw with Manchester City at St. James’ Park.
That means Martin Dúbravka will start in goal behind a back three of Federico Fernández, Ciaran Clark and Paul Dummett, with Javier Manquillo and Jetro Willems in the right and left wing-back roles respectively.
Jonjo Shelvey, whose stunning late equaliser earned United a point against the champions at the weekend, wears the captain's armband again and continues his partnership with Isaac Hayden in midfield, while Allan Saint-Maximin and Miguel Almirón will line up wide on the flanks.
And Carroll, who led the line for the Magpies on their last visit to Bramall Lane in 2009, spearheads Newcastle’s attack.
Karl Darlow, Emil Krafth and Fabian Schär are again named among the substitutes, along with Sean Longstaff.
Christian Atsu, Dwight Gayle and Joelinton are the more offensive options on the United bench.
Newcastle United: Martin Dúbravka; Javier Manquillo, Federico Fernández, Ciaran Clark, Paul Dummett, Jetro Willems; Isaac Hayden, Jonjo Shelvey; Allan Saint-Maximin, Andy Carroll, Miguel Almirón.
Substitutes: Karl Darlow, Emil Krafth, Fabian Schär, Sean Longstaff, Christian Atsu, Dwight Gayle, Joelinton.