Barring a four-goal defeat, the Reds will finish second behind the runaway Black Cats, who have lost only two games all season.
United were unfortunate to lose at the Stadium of Light in March, with Sunderland goalkeeper Trevor Carson in superb form.
Ole Gunnar Solskjaer and Warren Joyce are again without a recognised striker for the trip to Moss Lane, but look likely to ask Lee Martin to once more deputise in attack, as he has done to great effect in recent weeks.
Martin is likely to spearhead a five-man midfield, comprised of Danny Drinkwater, Matty James and Rodrigo Possebon, with Zoran Tosic and Magnus Eikrem on the flanks.
In defence, Ben Amos oversees a backline of Reece Brown, Corry Evans, Richard Eckersley and Fabio, while Conor Devlin, Joe Dudgeon, Cameron Stewart, Scott Wootton and Nicky Ajose are on the bench.
Thursday's game is live on MUTV, with coverage starting at 18:30 BST - 30 minutes before kick-off.