The right-back was forced off just before the hour mark in last weekend's 1-0 win over Preston nursing a calf complaint but has received treatment this week and is expected to line up at Bramall Lane.
Back-up goalkeeper Mark Cousins missed the game due to a wrist problem and he is likely to be out for a couple of weeks, with Shaun Phillips again set to be on the bench behind first-choice Sam Walker.
Captain Kem Izzet, meanwhile, is around a week away from making his return from an ankle injury.
U's boss Joe Dunne has kept faith with an unchanged side for the last three games and is expected to do so again should Wilson prove his fitness. However, left-back Bradley Garmston could tempt him into a change having arrived on an initial month-long loan deal from West Brom on Thursday.
The Essex club have won three of their last four following a nine-game losing streak.