Doncaster Rovers vs Lincoln City: How Gary McSheffrey plans to treat cup competitions this season
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"The Carabao Cup is an opportunity to get a good draw and play against Premier League and Championship teams in the next round,” McSheffrey said.
"It’s one we take serious. There will be a bit of squad rotation but ultimately they will be coming in as players who can handle it.”
Based on those comments, McSheffrey might be expected to adopt a similar approach in the FA Cup, which Doncaster will enter at the first-round stage in November.
On the Papa John’s Trohpy, which begins with a home game against Newcastle United’s under-21s on Tuesday, 30 August, McSheffrey said: "We will have the approach of giving minutes to our players that we feel need developing – young players that need game time and need to experience playing at the stadium.”
Rovers have no fresh injury concerns following Saturday’s last-gasp win over Sutton United.
Tom Anderson missed that game due to personal reasons but returned to training on Monday and could feature on Tuesday.
Doncaster are unbeaten in their last eight meetings against the Imps stretching back to 2004 and beat them 1-0 in their most recent clash in February thanks to Dan Gardner’s penalty.
Rovers progressed to the second round of the Carabao Cup under former boss Richie Wellens last term but have not reached the third-round stage since the 2017/18 season, when they were knocked out by Arsenal.
The draw for the second round will take place live on Sky Sports on Wednesday following the conclusion of Sheffield Wednesday’s match against Sunderland.
Round two ties will take place on the week commencing 22 August.
The 13 Premier League Clubs not competing in European competitions will enter the Carabao Cup in the second round alongside Burnley and Watford, who were relegated to the Championship last season.
The competition remains regionalised until round three in November, with the draw split into a southern and northern section.
Meanwhile, McSheffrey rubbished rumours linking Doncaster with a move for Mansfield Town right-back Kellan Gordon.
“I’ve not had any conversations about him,” he said.