Carroll missed Saturday's trip to Peterborough United with an ankle problem, but he is one five changes to the team that won at London Road.
Wayne Routledge, Danny Guthrie, Peter Lovenkrands and Jonas Gutierrez all come back in, as the Magpies look to extend their lead at the top of the Championship to six points.
Nottingham Forest's failure to beat Cardiff City in the earlier evening kick-off, meant that Newcastle have already been guaranteed a Premier League return regardless of tonight's result.
NEWCASTLE UNITED (4-4-2): Harper; Simpson, Williamson, Coloccini, Enrique; Routledge, Nolan, Guthrie, Lovenkrands; Carroll, Lovenkrands. Subs: Barton, Taylor, Best, Butt, Ameobi, Krul, Kadar.
SHEFFIELD UNITED (4-4-2): Simonsen; Nosworthy, Seip, Morgan, Taylor; Williamson, Montgomery, Harper, Quinn; Henderson, Cresswell. Subs: Yeates, Bennett, Bartley, Little, Geary, Fortune, Lowton.