First team manager Dean Holden praised his side's performance but rued the two goals which cost Latics all three points.
All seemed well for Holden's side as Dominic Poleon struck a first half double to put them two goals to the good at the half time interval.
However, two second half goals from Sheffield United's Jason Holt and Jamie Murphy sealed a draw for the Blades.
Speaking about the result, Holden said: "The game had a bit of everything. It was a very entertaining game and two teams going for it.
"Sheffield United made substitutions at half time to be a bit more attack minded. They stuck the winger at right-back and went for it and we are obviously disappointed with the goals we have conceded.
"I thought we were well on top in the first half and could possibly have been out of sight but once they got the first goal back the pressure mounts. But, overall, we come up against a top team and it was a very entertaining game.
"They haven't really worked too hard for the goals. We didn't stop the cross for the first one, similar to last week at Crawley, and it should never fall to the boy to score.
"The second one, everyone in the ground knows it's a goal kick and the referee overrules the linesman which is a strange decision but once he's made that then you have to focus on dealing with it, and we didn't do that."
Poleon's second strike was voted Sky Sports News' goal of the day and the manager heaped huge praise on the former Leeds United man.
"He was unplayable in the first half," Holden admitted. "His second goal; what a strike that was.
"It was right into the roof of the net and the goalkeeper didn't see it before it hit the net so he was very good in the first half scoring two great goals."
The 35-year-old thanked the Latics fans for their support and spoke about the initial feeling inside the dressing room.
"It was a good atmosphere and I enjoyed it," he said. "I'm sure the crowd enjoyed the game but I'm sure our fans will be disappointed with only a point.
"The lads are saying it feels like a defeat but as a whole you have to look what you are up against. We are missing a few in our team and it was a tough ask to go and take the three points but once we were in that position, we thought we could have gone on and won the game but it wasn't to be.
"We didn't lose the game which is what became important towards the end of the game and now we move quickly forward to Coventry on Tuesday night."
Watch the full interview on Latics Player.