I'm afraid I'm going to have to perch myself firmly on the fence this week and admit, hand on heart, that I really don't know which way Saturday's npower League 1 Play-off Final at Wembley between Huddersfield and Sheffield United will go. I'm not afraid to express an opinion but this one looks just too close to call with any conviction.

And I'm not refusing to pick a winner because I don't want to upset Simon Grayson or Danny Wilson. They're both good mates of mine but neither of them would lose any sleep if I tipped one ahead of the other and I think they've probably got more important things on their mind this week anyway.

No, it's simply that there's so little to choose between the two. I think it'll be a corker with a few goals but the final scoreline is still anyone's guess.

It's certainly an intriguing managerial head-to-head. Danny is 10 years Simon's senior but they boast two promotions apiece on their respective CVs and they've both been in charge at their clubs for a relatively short space of time.

I thought Simon was harshly treated at Leeds but he put that setback behind him very quickly after arriving at the Galpharm in February while Danny has gone a long way to winning over the United fans who weren't happy with his Wednesday connections when he got the job last summer. I think his doubters will virtually disappear if he can take the team up.

I saw Simon after the Huddersfield game at Preston last month and he seemed to loving life at the Terriers. I haven't seen Danny for a while now but I'll text both of them before Saturday to wish them luck.

From a Huddersfield perspective, Simon will be praying Jordan Rhodes' sensational form this season does not desert him and he can add to his incredible tally of 40 goals for the Terriers. It would certainly be a fairytale end to a phenomenal campaign for the lad.

I've spoken at length before about his qualities but what would worry me if I were cheering Huddersfield on is that his heroics at one end have at times masked the team's defensive frailties at the other end. He's got out them out of a few scrapes this season, most recently in the second leg of the Play-Off semi-final against MK Dons, and if it's not his day on Saturday, you wonder who'll step up to the plate.

If I were one of the Huddersfield players, I'd see that as an opportunity rather than a problem though. Rhodes has dominated the headlines lately but maybe at Wembley, it will be someone else's turn to enjoy the limelight.

For United, the pressure ahead of running out at Wembley must be massive, especially knowing that Wednesday are already promoted. I'm sure the players will be able to focus on the job in hand but I wouldn't be surprised if some of the Blades supporters will be feeling extra nerves at the weekend knowing defeat will mean they'd have to spend at least one season as the poor relations in Sheffield.

United limped rather than galloped past Stevenage in the semi-final and at one stage they looked like they were heading into extra-time and were maybe lucky to be spared that particular agony.

Luck of course is a priceless commodity when it comes to a big match like this. I definitely enjoyed my fair share when I was Barnsley manager and we played Swansea in the npower League 1 Play-Off Final. We eventually won that one on penalties but on another day we could been beaten inside 90 minutes and gone home with our tails between our legs.

Talking of luck, United's Matt Hill, on loan from Blackpool could certainly do with some. He's been involved in four previous Play-Off campaigns in his career and lost the lot and from a neutral perspective, you'd have to have a hard heart not to wish him well on Saturday if he plays. He's just seen his parent club lose to West Ham in the npower Championship Play-Off Final and defeat at Wembley would be tough to take.

Which just goes to prove that the Play-Offs are arguably the best way to go up in terms of the drama and the emotion and the worst way to miss out on promotion in terms of the crushing disappointment.