The result means Latics extend their unbeaten run to nine games and keep Latics 15th in Sky Bet League One.
The first half took a while to get going as both sides seemed pretty content with keeping the ball.
Jonson Clarke-Harris had the Latics' first chance of the night on 14 minutes. The striker gambled on an error from the Sheffield United defence but his effort deflected just wide of the goal.
Latics kept up the pressure and Gary Harkins stung the palms of the Sheffield United goalkeeper as he drove into the box and fired a shot away only minutes later.
From the resulting corner, Latics did take the lead. Connor Brown's superb cross into the box was met by Wilson who thundered his header past Mark Howard to give the home side a one goal advantage.
Former Latics striker Jose Baxter, who was making his first appearance at Boundary Park since his summer move, caused the home defence problems all night.
His run into the box was halted by Brown to the annoyance of the striker as the referee waved away the Blades' penalty shout.
On the half hour mark, Harkins, who was playing in the whole behind the striker, played a perfectly weighted through ball to Clarke-Harris but the striker's shot hit the side netting.
Minutes later, Baxter raced through the Latics defence but goalkeeper Paul Rachubka stood tall to save well from the former Everton youngster.
With five minutes of the half remaining, the visitors did have the ball in the back of the net but Connor Coady strayed too early was flagged for offside.
The second half started with both sides having half chances. Baxter almost threaded a ball through to Coady, whilst Dayton's shot was deflected over the bar.
Latics had to withstand heavy pressure from the visitors as they went in search of an equaliser.
A chorus of boos rang around the stadium as Porter was introduced into the game.
The striker had a great opportunity to get his side level soon after his arrival. He was played through on goal but Rachubka denied him, and the linesman's flag also halted Porter.
Substitute Charlie MacDonald came inches from extending Latics' lead on 80 minutes. The striker's deft touch from Danny Philliskirk's cross almost creeped in at the back post but went marginally wide.
That chance would come back to haunt Latics as Sheffield United equalised minutes later. Jamie Murphy picked out Porter in the area and the striker tapped home from a couple of yards out to draw the Blades level.
Latics did not let that goal distract them and they went in search for a winner. Both Adam Lockwood and James Dayton went close with headers and Philliskirk smashed the ball against the side netting with minutes remaining but the game finished level.
Oldham Athletic: Rachubka, Brown, Wilson, Lockwood, Worrall, Dayton, Smith, Byrom, Kissock (Winchester 73'), Harkins (Philliskirk 73'), Clarke-Harris (MacDonald 59').
Subs not used: Coleman, Dunfield, Millar, Byrnes.
Sheffield United: Howard, Brayford, Maguire, Flynn (Davies 78'), Doyle, Baxter (Paynter 88'), Coady (Porter 68'), Scougall, Murphy, Freeman, Kennedy.
Subs not used: Hill, McGinn, Long, Dimaio.
Goals: Oldham Athletic (Wilson 16') 1-1 Sheffield United (Porter 84')