Alex Pike only made two changes from Maidstone's 0-0 draw at home with Lee Wort and Perry Ryan on the bench and newest signings Elliot Wheeler and George Barker starting.
Ben Harding and Andy Robinson were still out injured and sitting in the stands but Steve Ramsey was on the bench after being out for two months.
The home side kicked the game off quickly with two shots on target in the first ten minutes from Dan Fitchett and Ross Stearn but Nathan Ashmore continued his great form with two superb saves.
Sutton were awarded a free kick in the ninth minute just outside the penalty box that went way over the goal and into the trees behind.
Borough's first penalty was awarded in the 15th minute after a foul on Justin Bennett by Dean Beckwith which resulted in a yellow card for the Sutton man. However a goal wasn’t on the cards after keeper Ross Worner saved Bennett's strike.
It didn’t take long for Sutton to retaliate with a shot that hit the post from Stuart Fleetwood but it didn’t end there as Craig McAllister took advantage of a mishandled ball and tapped the ball in to give the home side the lead.
As the home side dominated, Boro' couldn't get much of a look-in and United almost made it two in the 29th minute after a shot from Mcallister was deflected by Ashmore and Ross Stearn shot missed the target by inches.
Borough's first attempt from open play came from a corner by Tom Dunford that fell to George Barker and was only just caught by the keeper.
It seemed surprising to all that the first half ended with Gosport only being one goal down after countless shots on target by Sutton and it didn’t take Sutton to pick-up where they left off in the second half with two shots on target in the first five minutes of the second period that Ashmore was once again equal to.
Tom Dunford saw a rare attempt saved in the 73rd minute before Alex Pike made his second change of the game, bringing Jamie White on for Elliot Wheeler in the 79th minute.
And it was White who stepped up to take Boro's second penalty after Bennett had been fouled but Warner once again saved it with Lee Wort unlucky not to get the deflection.
The result gave Borough their first defeat of the season with Pike admitting that the home side should've been out of sight by the break.
"They gave us a chance in the first half by not coming in three of four goals ahead," said the Gosport boss.
"But I asked for a response in the second half and in the end I thought we were worth the point."
BORO: Ashmore, Cuthbertson, Williams, Carter, Poate (C), Woodford, Dunford, Wheeler, Barker, Bennett and Wooden. SUBS: Wort, White, Ramsey, Wilde and Ryan.
SUTTON: Worner, Spence, Wishart. Beckwith, Eastmond, Collins(C), Fleetwood, Gomis, McAllister, Fitchett and Stearn. SUBS: Cooper, Shaw, Dundas, Amankwaah and Bolarinwa.