The Scot is expected to change a winning line-up to cope with three games in the first week of the new season.

Irvine insists any reshuffle will not be out of disrespect for the opposition, or the competition.

"I have got a big decision to make," he told the Evening Post as he pondered his starting 11 to face the League Two side.

"The easy thing for me to do – and the thing I am most comfortable with – is to say 'same again lads' and send out the team which won at Ipswich.

"But perhaps at this stage of the season it is asking a lot to ask the lads to play three games inside a week.

"It is something I have to consider – are they battle-hardened yet and ready to play three games at high intensity so soon?

"There is the possibility of extra-time in this one and then we have got a very important game against Crystal Palace coming up on Saturday.

"I have got a lot of players who have been in really good form in pre-season, who didn't play at the weekend and who are looking for an opportunity to play.

>> Read the views of our fans' panellist John Roper in his PNE blog

"Picking the team was extremely difficult for Saturday. I could have picked other players. So it is a tough decision and one which I am still going over in my head."

Irvine is adamant the Carling Cup rates high on his priority list even though some managers pay little more than lip-service to English football's secondary knockout competition.

The Deepdale boss sees it as PNE's chance to play at Wembley, although he is also aware the club have not had the best of times in the tournament in recent seasons.

Opening round defeats by Barnsley, Port Vale and Morecambe in the past three years have disappointed supporters.

And Irvine, getting his first taste of the competition as a manager tonight, is well aware it is time Preston get past the first hurdle at least.

"I see it as a very serious competition," he said.

"This is another really important game for us because, if we can win this one, then we will have started the season really well.

"I want to win all the games that we play.

"I see the competition as a terrific one and one which I have really fond memories of as a player.

"I have total respect for it, it is an opportunity for us to play at Wembley. And if lots of teams don't want to take it seriously then that's fantastic for us."

For more from Alan Irvine, pick up a copy of Tuesday's Lancashire Evening Post.

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