On a cold and blustery evening it was the visitors who got proceedings underway and it took the Blades just two minutes to open the scoring courtesy of Nicky Law with the striker getting the slightest of touches on a dangerous corner to put the visitors ahead.
It wasn't until the 12th minute before the Imps carved out their first opportunity of the night. Martin Pembleton's ball down the right flank saw Sam Mullarkey easily out pace his marker but his cross was forced out for a corner. The resulting set piece, an in-swinger from Aaron Brown, met Paul Green on the edge of the six yard box but the defender headed over the bar.
The Imps were forced to make a change just five minutes later when Martin Pembleton was stretchered off the field after courageously going in for a challenge on the half way line. Jack Roberts took to the pitch as Pembleton's replacement.
City, led by Paul Green, who was playing the centre of defence, kept things tight at the back with Ayden Duffy having little to do. However, Duffy was called into action just before the half hour mark when Aymen Tahar jinked past two City players before firing low and hard to Duffy's left, however, the goalkeeper was quick to react and used his shins to deflect the ball out to safety.
Duffy was kept busy for the next ten minutes with Sheffield United threatening to add to their lead, but the Imps back four kept the visitors at bay.
With less than ten minutes remaining before the interval City's front men began to link up well with Kevin Gall making some clever runs.
The half ended with what looked to be an equaliser for the home side with Paul Green meeting another in-swinging corner from Aaron Brown from just two yards. With the whole goal to aim at, Green's effort fell kindly into the arms of goalkeeper Justin Haber.
HALF TIME
Lincoln City reserves 0 Sheffield United reserves 1
The Imps made the only substitution at half time with Paul Green making way for scholar Connor Fitzpatrick.
Unlike the first half, it was City who started the brightest with David Graham and Owain Warlow both coming close.
However, against the run of play the visitors extended their lead in the 54th minute with Nicky Law bagging his second of the evening with a cool finish after breaking away from the Imps' defence.
Former Leeds United striker Seb Carole sparked into life soon after the goal and began to create chance after chance for the Sheffield side with City on the back foot. The visitors could have added to their lead but for the heroics of Duffy who came to City's rescue on a number of occasions with some excellent saves.
But Duffy couldn't stop Sheffield United's third of the evening in the 65th minute. United's David Carney beat the offside trap on the right hand side and his centre was headed into the net by substitute Connor Fitzpatrick from six yards past the helpless Duffy.
United didn't have long to wait for their fourth when Seb Carole played a neat one-two with Matt Lowton on the edge of the box before placing the ball past Duffy into the empty net.
Law bagged his hat trick soon after 70 minutes when, left unmarked in the six yard area, the striker headed home a Carney cross.
FULL TIME
Lincoln City reserves 0 Sheffield United reserves 5
City res: Ayden Duffy, Chris Bond, Owain Warlow, Paul Green (Connor Fitzpatrick, half time), Greg Enstone (Luca Coleman-Carr, 65), Martin Pembleton (Jack Roberts, 17), Sam Mullarkey, Aaron Brown, Kevin Gall, David Graham, Gary King.
Subs not used: Liam Bull, Richard Bredice.
Goals:
Booked:
Sheff Utd res: Justin Haber, Kyle Walker (Joe Smith, 83), Ian Harte, Nick Travis (Keith Quinn, 75), Maxime Chanot, Matt Lowton, Aymen Tahar, Sam Wedgbury, Seb Carole (Jack Adams, 80), Nicky Law, David Carney
Subs not used: Jamie Annerson, Zeyn S-Latef.
Goals: Nicky Law 2, 54 & 73, Fitzpatrick og 65, Carole 69
