The magic of the FA Cup is summed up by the outstanding tie of this weekend's third round as 11-times winners Manchester United face Burton Albion in the soccer part-timers' new 6000-seat Pirelli Stadium.
United, runners-up last season when they lost to Arsenal on penalties, needed a replay to get past non-league Exeter City in the third round a year ago after a goalless home draw.
After treating the FA Cup with disdain a few years ago, they will be desperately keen for success in the competition this season, having been eliminated from the Champions League and effectively out of the running for the Premier League title.
Their multi-national, multi-talented squad of millionaires, even with a few youngsters thrown in, should cruise past their opponents who are mid-table in the Conference, the fifth tier in the English soccer pyramid.
The clash nevertheless brings together all the components that ensure the world's oldest soccer competition remains its most enigmatic.
The biggest day in Burton's history will take place at their new stadium, officially opened by Sir Alex Ferguson in mid-November when United's reserves attracted a crowd of just over 6000.
The pitch, which has already been relaid once, is likely to be a skill-negating mudbath while Burton's main stand would fit into Old Trafford 25 times over.
The game has caught the imagination of the east Midlands town, formerly the centre of Britain's brewing industry and once the home of three Football League clubs, all now defunct.
Burton Albion were formed as relatively recently as 1950 and although they reached the FA Cup third round in 1956 and 1985, the visit of United marks the biggest day in their history.
It has also put their unassuming manager, Nigel Clough, back in the spotlight.
Clough, son of former Nottingham Forest boss Brian and 14 times capped by England, has been player-manager at Burton since leaving league football in 1998.
"We have no chance whatsoever," he told reporters, before adding that a draw and a lucrative replay at Old Trafford would be the dream result.
The same applies to fourth division strugglers Mansfield Town and if they pull off a shock win at Newcastle United tomorrow it could be the final straw for manager Graeme Souness.
Newcastle, who last won the FA Cup in 1955, are floundering in the league and have a wretched injury list.
There is growing dissatisfaction with Souness, who has yet to win over the locals since succeeding Bobby Robson in September 2004.
There is a similar situation at Newcastle's northeast neighbours Sunderland, who host minor league Northwich Victoria.
Sunderland are rooted to the bottom of the Premier League after winning just one of their 20 games, while Northwich are third in the Conference North - five leagues below Sunderland.
Sunderland boss Mick McCarthy, a hero when his side romped to promotion eight months ago, now fears humiliation.
Nuneaton Borough, one place above Northwich, are another minor league side dreaming of giant-killing glory when they welcome Middlesbrough tomorrow.
Cup holders Arsenal face second division Cardiff City at Highbury in a repeat of the famous 1927 final that Cardiff won 1-0 - the only time a team outside England has won the cup.
League champions Chelsea are at home to third division Huddersfield Town, whose hopes of adding to their only FA Cup success of 1922 effectively ended the minute they were drawn against Jose Mourinho's side.
European champions Liverpool travel to Luton Town hoping to avoid the fate that befell them there in a third-round second replay in 1987 when Luton triumphed 3-0 on a match played on their old plastic pitch.
Whether the final will take place as scheduled at the new Wembley Stadium on May 13 or Cardiff's Millennium Stadium still remains a question as the rows continue over whether it will be completed on time.
FA Cup Mismatches
Burton Albion v Manchester United
Luton Town v Liverpool
Newcastle United v Mansfield Town
Sunderland v Northwich Victoria
Chelsea v Huddersfield Town
Nuneaton Borough v Middlesbrough
- REUTERS
Soccer: Could Man United go for a Burton?
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