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LONDON, Jan. 4-- After the drama of the Premier League fixtures of the Christmas and New Year period which ended with Manchester City's nerve wracking 2-1 win at home to Liverpool on Thursday, coaches and players might be forgiven for looking at the third round of the FA Cup which is played over the next four days as light relief. The third round of the Cup, where the big guns from the Premier League and the Championship join sides from Leagues 1 and 2 and any non-league survivors who have battled their way through, always has a little bit of magic about it. That magic may have diminished in recent years as Premier League clubs use the weekend as the chance to rest key players and give minutes to fringe players as Europe and the league have taken on extra importance. The extra money in the Premier League also means the widening gulf in class between the top and bottom levels of the tournament make it harder to see 'giant-killing' acts, but it's still hard to deny there is still something special about the Cup. Anyone doubting the magic of the Cup should go to Tranmere as the League 2 (fourth category) side kick off the Cup at home to Tottenham on Friday night. Spurs have just expended the contract of defender Toby Alderweireld until June 2020 and have a League Cup semi-final against Chelsea next Tuesday, but coach Mauricio Pochettino has promised to play a strong side against the underdogs. One player out this weekend is Paul Pogba who will be rested as Manchester United look to make it five wins out of five under coach Ole Gunnar Solsjkaar when they take on Championship strugglers Reading at Old Trafford on Saturday. | 
