Southgate, with one eye on last night's FA Cup quarter-final with Manchester United, rested striker Mark Viduka and centre-back Jonathan Woodgate for the 2-0 defeat which allowed City to move six points clear of the relegation zone.

By contrast, the Blades' 3-0 defeat to Chelsea and Charlton's 2-0 victory over Newcastle left Warnock's side just four points from safety.

"It's a disgrace. I know Gareth's a friend of Stuart Pearce's and they had Manchester United to face," Warnock said.

"But it's scandalous and I would love to see them lose their next six games and see how they feel in the last couple, under that sort of pressure.

"I don't think a club like Boro should disrespect Sheffield United. To not have any of those players playing against City, especially with the way they are playing at the moment, leaves a bitter taste in my mouth.

"He's only a young manager but I hope that one day it happens to him and he sees what effect it can have.

"They play West Ham next and Alan Curbishley is another mate of his. He'll probably not bother there, either."

But Southgate has insisted he will pick whoever he wants.

"I know my players and I know how much this game meant to our club and the fans. I listen to that as well," he said.

"There have been times in the past when we have rested players, but it has not met with the approval of our fans.

"I felt they were with us on this one.

"In the end, there was only Jonathan and Mark, who came on after 60 minutes on Saturday anyway.

"I do not think we were being disrespectful to anyone. Quite frankly, I will pick who I want.

"I am paid to make those decisions. We had the opportunity to get to an FA Cup semi-final.

"Okay, we have suffered in the league because of it, but we are talking about one game - we have another eight to go.

"It is not my responsibility to pick a team for other clubs."

He added: "I believed we could win. That is why we did what we did on Saturday.

"I have to take the rap for that because we didn't get the result we wanted on Saturday, but I felt we needed to do it to have a chance.

"We pushed them [United] a lot closer than we might have done if we had been forced to play the same 11 on Saturday as well.

"Everybody wants to have a go at what we have done, but I make decisions for the benefit of this club and this town.

"I thought it was the right thing to have a go at this game. Now we have to pick up the pieces in the league.

"Other people have had plenty to say about it, but we will come out fighting."