ACCRINGTON Stanley will be treated with respect by Coventry City if they can book themselves a place in the fourth round of the FA Cup.

A trip to Highfield Road to face the winners of 1987 beckons for the Reds, if they can win through their third round replay against second division Colchester United on Tuesday night.

Stanley were held to a 0-0 draw by the Us at the Interlink Express Stadium last weekend and face a tough task if they are to add Colchester's scalp to those of third division Huddersfield Town and Division Two outfit Bournemouth.

But whatever the outcome at Layer Road, Coventry's caretaker manager Eric Black said the Sky Blues would not be treating their opponents lightly when they lock horns on January 24.

"First and foremost we are delighted that we have been drawn at home," said Black, the former Aberdeen striker who is standing in for Gary McAllister in the Highfield Road hotseat.

"Whether it is Colchester or Accrington in the next round, we will treat them with the utmost respect, because you cannot take anything for granted in this competition."

The first division outfit made their way into the fourth round with a 2-1 win over second division Peterborough and Black felt that hard-earned victory had underlined that Coventry would face a real battle in the next round.

"Peterborough showed us that there are some excellent sides in Division Two," said Black.

"And if Accrington get through it will be a massive boost for them and it would be a huge game for the non-League side."

Colchester United manager Phil Parkinson is looking forward to pitting his wits against a higher division side - if the Us can overcome the hurdle posed by Stanley.

"It is not the glamour tie we were looking for, but if we can get through against Accrington, we will have the chance to pit ourselves against Higher League opposition," said Chorley-born Parkinson.

"The 3-0 defeat we suffered against them last season was before my time at the club, but Coventry are beatable.

"But we still face a very tough test to get past Accrington on Tuesday.

"They are a very good team, but if we are at our best then they will have to be above their best to get a result."