There was also a question mark as to whether or not the offence was actually in the penalty area - however, all three decisions went the home side's way on this occasion.
Martin commented: "Hulse was all over Michael Dawson for the first goal but the referee didn't give it and then he did give a foul on Berbatov, so that was a bit unfortunate. I thought we'd scored a good goal.
"I thought we were unlucky with the penalty decision because Teemu Tainio couldn't pull out of the situation, but it wasn't to be."
Martin Jol spoke of the 'fine line' between winning and losing after the key decisions went against us at Bramall Lane.Boss Martin felt Rob Hulse fouled Michael Dawson in scoring Sheffield United's equaliser, that Dimitar Berbatov was harshly penalised for a foul in setting up Ricardo Rocha for what would have been a 2-1 lead just before the break and that Teemu Tainio could do little about Stephen Quinn's charge into the box that resulted in the match-winning penalty for Phil Jagielka.