Sheffield Saw Works saws were manufactured by Atkins, and are quality saws. Like their cousins, they used excellent steel, have taper ground blades, and attractive, comfortable handles. They were obviously made with pride. Don't let the name mislead you - these saws make excellent users.
The handle had some cracks near the top horn that I repaired with epoxy. Other than the typical dings, dents, and scratches, the handle is in good condition. The plate has some staining, and a quarter-sized spot of pittng just above the teeth on the back side. It is still a few sharpenings away from touching the teeth, and even then it will only affect a few teeth. Nothing to worry about, but just wanted to mention it. The only other blemish is a quarter inch long crack in the plate at the toe. It will not affect the performance of the saw at all, but could be easily filed or ground off if desired. The etch is fairly readable. The blade is pin-straight. With 9 ppi, moderate breasting, and light set, this saw cuts fast and true in seasoned woods, leaving behind a decent surface. An excellent addition to your user till.
The handle may be a replacement, as there is an extra set of holes in the plate. However, my guess is that this happened at the factory. For three reasons, I lean towards the latter explanation: the used and unused holes are identical, there is no telltale outline on the blade from a prior handle, and the handle is identical to the handle shown in the Atkins 1919 catalog. Perhaps the first handle had a fatal flaw that was caught at the last moment, and the plate was sent back to be refitted with a new handle. We will never know what really happened, but the handle, if a replacement, is an excellent repair.
The saw has been thoroughly cleaned and sharpened. The beech handle was removed, stripped, and refinished. The saw nuts were lightly cleaned, and the blade sanded to remove rust and reduce friction. Finally, the teeth were reshaped, set, and sharpened. The only wood these teeth have seen is that used to ensure the saw runs clean and true. Suffice it to say, this saw is ready for action.