WHEN Alex Neil took over at Sunderland, one of the first things he did was state that he was reluctant to play with two centre-forwards in a 3-5-2 formation, as had sporadically been the case under his predecessor, Lee Johnson.

Sometimes, however, circumstances dictate decisions. When the Black Cats line up at Bramall Lane tonight to take on Sheffield United, they will almost certainly be organised in a 3-5-2 system, with two forwards up front.

Why? Because the two centre-forwards in question – Ross Stewart and Ellis Simms – have made themselves impossible to drop thanks to their performances in the last two games, and if that means the rest of the Sunderland line-up having to fall into place around them, so be it. Neil wants his best players on the pitch, and with a combined total of five goals from the last two matches, Sunderland’s in-form strikers certainly fit that billing.

“My job is to try to fit my best players into my team,” said the Black Cats boss. “I’ve got to work out the guys who are going to be most effective, and at the moment, I’ve got two strikers on form who have produced for us in the last couple of games. They’re a real threat, and they’re building up a good partnership.

“I’ll be honest. I made it really clear before I came here that two up front in a 3-5-2 is not really a shape I’d utilised or used that often. But I don’t base my shape around what I want to do, I base my shape around my players, what they’re capable of doing, and how I see us winning games.”

Not all managers think like that. Some are so rigid in terms of the system they want their teams to play they will shoehorn out-of-position players into the starting side rather than adapt their tactics to the needs of their best XI. Neil admits that in his younger days, he was more reluctant to stray from the norm. Now, he trusts his instincts, and if that means adopting a formation and line-up he might not have envisaged playing just a few weeks ago, that is an approach he is perfectly happy to adopt.

“It’s human nature that people go back to what they know,” he said. “When they’re feeling a bit vulnerable because they lose a game or get a bit of criticism, then what happens is everybody gets a bit worried and thinks, ‘I’d better get back to what I know’.

“If I’m being honest, I’m at the stage in my career where I’ve managed in a lot of games now. I’m not at a young age, and I’m really quite confident in what I do. If it doesn’t work, then I’ll go back to the drawing board and try to come up with a solution, but I won’t panic.

“I’ll try to find the best solution, but I want to get my best players on the pitch. Unfortunately, I’ve got some really good players not playing at the moment because of the change in shape, and that’s frustrating for them, which I get. But provided we keep doing well and winning matches, they’re going to have to bide their time.”

This evening, Sunderland will lock horns with a Sheffield United side that have also mastered the art of playing with three centre-halves and attacking wing-backs. The Blades tried to change tack under Slavisa Jokanovic at the start of last season, but since his appointment in November, Paul Heckingbottom has reverted to the tried-and-tested approach that was pioneered by Chris Wilder and resulted in Sheffield United winning promotion and spending two seasons in the top-flight.

Heckingbottom’s side have made a strong start to the current campaign, and gave a decent account of themselves as they drew 2-2 at Middlesbrough at the weekend, and Neil fully expects tonight’s game to represent Sunderland’s toughest challenge of the season so far.

“This will be our biggest test to date for me, without a doubt,” he said. “What Sheffield United have more than anything else is experience. You look at Sander Berge, John Fleck and Oli Norwood – that was their midfield three in the Premier League in a season where they finished eighth. Not bad, are they?”

Sunderland (probable, 3-5-2): Patterson; O’Nien, Batth, Cirkin; Gooch, Neil, Evans, Pritchard, Clarke; Simms, Stewart.