The Bees leapfrogged the Blades into second place on Saturday after Sam Saunders' penalty secured a 1-0 win over Preston, while United crashed to a shock 4-0 defeat at Stevenage.
Rosler's side were beaten 2-0 at Bramall Lane last season but look a far stronger outfit this time around.
"Sheffield United will be up for us," admitted Rosler. "They will try to make up for their defeat.
"It will be a top-of-the-table clash, a difficult place to go.
"We were clearly second best there last year. I look forward to showing that we have improved over 12 months."