Palace boss Iain Dowie admitted being paired up with Sunderland was "not the easiest draw" for Palace in last Sunday's FA Cup draw, but vows to take the competition seriously.

The third round clash will be the first time Palace have returned to the Stadium of Light since the memorable penalty shoot-out victory in the play-off semi-final in May, and Dowie believes the game will be just as tough.

Dowie said: "Sunderland will be grateful it's a home draw and all that revenge talk will come out, but we're not worried about that, Mick's (McCarthy) done a great job there.

"He got them back after the disappointment of last season and they're back in good form." Dowie revealed yesterday (Tuesday) that he is likely to use a different approach to team selection compared to the Carling Cup this year, when he made wholesale changes against Hartlepool, Charlton and Manchester United.

Dowie added: "It'll be on the back of a few games and I'm sure they'll be some people with niggles and knocks, but this is a cup we want to progress in because it is very important for the finances at the club."