Sheffield United 2-2 Watford
By Andy Clarke
Last Updated: 01/01/70 1:00am
Referee Graham Salisbury pointed to the spot when Stuart McCall's cross struck Jack Smith on the hand and Jack Lester made no mistake from 12 yards.
It was cruel on Smith, who had earlier struck the first goal of his career to put Watford back on level terms.
Ray Lewington's side were already a goal down to Phil Jagielka's powerful header when they had keeper Lenny Pidgeley sent off for handling outside the area as Lester bore down on goal.
However, rather than swing the game further in favour of the home side, it inspired The Hornets to hit back with two quick-fire goals.
Five minutes after Pidgeley's dismissal, 20-year-old Smith turned sharply in the area and beat Alan Fettis with an angled drive.
And just three minutes later, Heidar Helguson rose at the back post to beat Fettis with a powerful downward header.
Substitute keeper Alec Chamberlain produced a fine reaction save to deny Lester an equaliser for United, before Ashley Ward headed over from six yards.
Then, after Lester's equaliser, Watford twice almost snatched victory only for Neal Ardley and Lee Cook to both be denied by Fettis.