Lincoln City vs. Ipswich Town Live

The National League side twice led the Championship outfit at Portman Road, but conceded late on in a 2-2 draw.

The Imps can recall six players rested in Saturday’s FA Trophy win at Gateshead, including captain Luke Waterfall and top-scorer Matt Rhead.

New Ipswich signings Kieffer Moore and Jordan Spence are ineligible.Ipswich – 14th in the second tier – will “not be playing kids”, according to boss Mick McCarthy.

Veteran goalkeeper Dean Gerken is set to start, as are midfielders Grant Ward and Jonathan Douglas. Leon Best could start in attack.

“There’s no doubt we are going to see a better version of Ipswich, you will see a more focused Ipswich,” said Cowley, whose side lead the National League.

“To have this nationwide exposure is great for everybody. We are in front of the cameras, it will be a great night for the club and we want to make the most of it.”

The winners will host Brighton in round four on 28 January and receive £67,500 in prize money.