Tau was absent from the matchday squad for their 0-0 draw at Chelsea in midweek due to a hamstring issue.
The striker, who has not featured in the Premier League since the 1-0 win at Leeds on January 16, is making progress and could be available for the trip to Bramall Lane.
"Percy Tau is recovering from a tight hamstring," said Potter. "And that is why he wasn’t in the squad on Tuesday, but he trained this morning, so we will see how he reacts.”
Potter will also monitor the fitness levels of Dan Burn and Adam Webster after both returned to first team action at Chelsea. It was Webster's first outing since injuring his ankle at Burnley in early February.
He said: “No (injuries to the squad) everybody came through the game okay. There are a couple of lads we need to be careful in Adam Webster and Dan Burn, who have only just returned to action. We will also see how Danny recovers from the game.
"To have both [and Adam Webster] back – we’ve been a little bit light, while those two have been unavailable. We’ve managed with the three we’ve had with Joel [Veltman], Dunky and Ben [White].
"But if you get any injuries or suspensions, you’re down to just the two. It’s good to have them back, we have to be careful with them in terms of making sure they have recovered, but on and off the pitch they’re important for us because of their personalities and their characters.
"They have their attributes on the pitch as well which are useful."
Brighton will however be without suspended defender Ben White who picked up two yellow cards and was sent off at Chelsea.
"He (White) was an ever present for Leeds and has been for us," Potter added. "He has got that athleticism where he can just play, play, play.
"We have to find a solution, we have got options and we will have to think about that over the next day or two, but we will miss him."
Brighton are seven points above 18th placed Fulham and a positive result at already relegated Sheffield United would see Albion almost certain of safety.
"We’d like to get the job done as quickly as possible, but nothing is that straight forward," Potter said. "We try to get the job done and we do that by focusing on the next match. Our next game is against Sheffield United,
"They haven’t got that pressure," said Potter. "When you look at them play, they’re still fighting and acting in a way that is a Premier League team.
"I am sure they will want to finish off as well as they can. All the players are playing for their futures, the coaching staff are doing the same.
"It’s going to be a tough game for them and we’ve got a lot of respect for them as a team and a club.
"Every game you go into in the Premier League and at this stage of the season, every point is vital. Our task is to get the amount of points we need to remain in the Premier League come the end of the season.
"We want to try and get as many points as we can, three points helps you, but it’s the Premier League and nobody is going to give us three points. We have to fight for them and earn them. We have to play well."