McMahon missed the midweek defeat at Crewe with an Achilles problem that has required an injection, while Higginbotham was replaced at half-time on Tuesday night due to a hamstring strain.
Manager Chris Morgan is unlikely to risk either player in the final game of the regular season ahead of next week's play-off semi-finals.
Another defender, Matt Hill, and striker Dave Kitson are both likely to return to contention after being rested at Crewe.
Midfielder Callum McFadzean is hoping to retain his place after making his first league start for the club in midweek and fellow teenager Joe Ironside is pushing for his full first-team debut.
The Blades, assured of a top-six finish, have won only one of their last seven matches and are chasing their first league win in four.
- Sports & Recreation
- Dave Kitson