Do I Look Like A Judy?
Paul Robinson got the nod ahead of Nigel Martyn in goal. Smith and Viduka started together upfront again.
Brazilian trialist Rodrigo was a surprise inclusion on the bench after initially being left out of the travelling squad.
United came from behind before the interval but spot-kicks from Robbie Blake and Ian Moore - his second goal of the afternoon - condemned them to defeat.
Richard Chaplow opened the scoring for Burnley when his shot crept under Paul Robinson after eight minutes.
Mark Viduka tapped home an equaliser on 15 minutes after an Ian Harte corner but the Clarets were back in front three minutes later when Gareth Taylor set up for Moore to head home.
Alan Smith levelled with a sweet strike before the interval but the home side stepped up a gear in the second half.
David Batty pulled back Blake for the first penalty after 56 minutes and a Michael Duberry handball allowed Moore to wrap up the game 14 minutes from time.
Ref: Trevor Leake
Full report later with teams.