Frazer Richardson put the home side ahead just after half-time with a long-range strike past Paddy Kenny.
Kabba levelled on 69 minutes with a low, hard shot after the Leeds defence failed to clear the ball properly.
Neither side could find a way past the opposing defence for a winner, but a draw was a fair result.
Sheffield United manager Neil Warnock:
"I thought it was a good game and a good Yorkshire derby. It's nice to talk about good teams round here after so much doom and gloom.
"When you're 1-0 down it's good to come from behind and get a point.
"It was a great advert for the Championship and it would be lovely to have this game in the Premiership next season."
Leeds: Sullivan, Kelly, Butler, Kilgallon, Harding, Richardson (Einarsson 77), Douglas (Moore 83), Derry, Lewis, Blake (Healy 74), Hulse.
Subs Not Used: Gregan, Bennett.
Booked: Kelly, Hulse, Butler, Derry.
Goals: Richardson 53.
Sheff Utd: Kenny, Geary, Bromby, Morgan, Wright, Ifill (Gillespie 59), Jagielka, Montgomery, Quinn,
Shipperley (Webber 64), Kabba (Pericard 87).
Subs Not Used: Short, Tonge.
Goals: Kabba 69.
Ref: A Wiley (Staffordshire).