Bale was a surprise omission from Ryan Mason’s side for last weekend’s Carabao Cup defeat to Man City but the Welshman is in contention to start against the Blades, having scored against Southampton in Spurs’ last League outing.
Mason is also likely to keep the same back four after a determined rearguard against City was finally broken by Aymeric Laporte’s late header.
Joe Rodon is available after being cup-tied on Sunday, while Matt Doherty has now had over a week training with the squad since injury, so Mason does have options to make changes.
Ben Davies remains the only absentee with a niggling groin injury that was originally thought to be far less severe.
“I really don’t know an exact date when he is going to be back,” Mason said of Davies on Friday.
“He has been progressing well over the last 10 days I have been here. It is a day to day process where we are just seeing how he is. Ben is doing all he can to get back out on the football pitch and we hope we have him with us before the end of the season.”
Tottenham predicted XI: (4-2-3-1)Lloris; Aurier, Alderweireld, Dier, Reguilon; Hojbjerg, Lo Celso; Bale, Lucas, Son; Kane.
Venue: Tottenham Hotspur Stadium, Sunday, May 2, 19.15
Squad squad from: Lloris, Hart, Austin, Aurier, Doherty, Reguilon, Tanganga, Alderweireld, Dier, Sanchez, Rodon, Hojbjerg, Lo Celso, Ndombele, Winks, Sissoko, Dele, Lamela, Lucas, Bergwijn, Son, Bale, Kane, Vinicius.
Injury list: Davies (calf)
Last meeting: Sheffield United 1-3 Spurs