Kilgallon missed the midweek defeat at Coventry due to a chest infection and is not expected to be fit for Friday night’s Championship clash against the Owls.
Kyle Walker switched from full-back to partner Chris Morgan at the heart of defence at Coventry and could resume his partnership with the Blades skipper.
Full-back Andy Taylor was forced out of the action in midweek due to a back injury and remains doubtful.
Jordan Stewart stepped off the bench to replace Taylor at Coventry and is likely to start if the summer signing from Tranmere fails to make it.
Kevin Blackwell confirmed he had “two or three other injury concerns” following Tuesday night’s defeat, but was giving little else away as his side chase a first win over their local rivals in five matches.