United take on Grays Athletic this evening as they look to progress to the FA Cup Second Round for the first time in four years and be one step away from the big boys in the Third Round.

It's not a competition United have had great success in recently but caretaker boss Greg Abbott will be looking to get through to the next stage as he continues to attempt to win the job on a full-time basis.

The original First Round tie saw United struggle against a resiliant and surprisingly tidy Grays side who belied their second bottom position in Blue Square Premier. Their counter-attacking caused problems for the United defence, who will have to be alert this evening to stop any chance of an upset.

Since the first tie, the Gravelmen have picked up their first win since Setepmber with a 2-0 victory against former league side Oxford United and will have no fear as they face United at their 4,100 capacity Recreation Ground stadium.

But United themselves will be uplifted by the impressive peformance in the 3-1 win over Brighton and Hove Albion at the weekend, the club's first in over ten weeks. A performance filled with passion and determination, just the attributes that will be vital in overcoming the obstacle of their non-league opponents to face Crewe in the Second Round in 11 days time..

PRE-MATCH COMMENTS

United caretaker boss Greg Abbott said: "It's a massive game for us because we want to get through this round, want to get through the next round, then draw Manchester United away and I think everyone wants that, so we can get some funds in and we can get some new players."

Grays Athletic boss Wayne Burnett said: "We've got nothing to lose, no pressure on us at all, we are the underdogs and they are expected to beat us, so we will enjoy it.

"My players will be up for it and hopefully it will be a packed house."

TEAM NEWS

United will be forced to make at least two changes to the team that beat Brighton and Hove Albion this weekend for tonight's tie. Both Ben Alnwick and Michael Liddle are unavailable for the game, Alnwick due to Tottentham Hotspur not wanting him cup-tied and Liddle due to not being registered in time. 

Goalkeeper Ben Williams could come in to take on the goalkeepers jersey again, whilst Evan Horwood and Darren Campion will battle it out for Liddle's place at left-back.

Other than those two enforced changes, United are unlikely to change from the team that played so impressively against Brighton.

Abbott will have to find another four extra players for his matchday squad though - to replace anyone stepping up from the bench to fill those two gaps and for the extra two subs available (7 in total) available for FA Cup games this season.

Michael Bridges made a return to the bench on Saturday but was unused. Whilst he looks likely to take his place amongst the substitutes again. Jeff Smith, Peter Murphy and Scott Dobie miss out due to injuries and Chris Lumsdon is unlikely to be risked as he continues his comeback from a lengthy lay-off.

Another player who will definitely not be involved is Jennison Myrie-Williams, who has returned to parent club Bristol City after United decided not to extend his loan spell. All of United's remaining loan players (with the exception of Alnwick and Liddle) will be available for selection.

Grays will be forced to make changes to the team that beat Oxford this weekend, with several players in their first-team squad being cup-tied. It is likely that they will field a similar starting XI to the one that held United at Brunton Park ten days ago, with Jon Ashton filling in up-front alongside loan star Andre McCollin.

At the back, goalkeeper David Button will be looking to frustrate United. He was given permission by Spurs to play for the Gravelmen in the FA Cup, being further down the pecking order at White Hart Lane than Alnwick.

After being rested at the weekend, Stuart Thurgood and Fabian Wilnis are both likely to return for tonight's game.

TICKET NEWS

This game is not all-ticket. Tickets are charged at Grays Athletic's normal league prices which are as follows.

Adults: £13

Senior Citizens: (Men Over 65, Women Over 60) £8

Students (with valid ID): £10

Children (11 - 16): £8

Children (8 - 11) with valid proof of age £4

BETTING NEWS

After Saturday's 3-1 win over Brighton, United fans confident of the Blues starting a winning run can get some attractive odds on the game from bet365.

United are favourites to win the match at evens, with Brighton 13/5 and the draw 5/2.

Danny Graham may have not scored on Saturday but his good link-up play helped the team all-round. Maybe you fancy Danny to be a bit more selfish tonight, if so you can get odds of 9/2 to score first and 5/4 to score at any time.

Again, United face another former player in Stuart Elliot this evening. Whislt Elliot seems likely to start on the bench, you may fancy him to score the last goal and you can get odds of 20/1 on the midfielder to do just that..

For details on all odds available on the game as well as other fixtures across Europe and other sports, visit the bet365 website by clicking HERE.