DON'T listen to the cynics - in Peter Jackson's eyes, the FA Cup is still the best knockout competition going.

That's why come 5.30 tonight, the Town boss will be eagerly listening to this season's first-round draw to discover Town's opponents in a fortnight's time.

While Jackson's side are doing battle with Brighton (remember them making it to the FA Cup final back in 1983?) at the Galpharm in League I today, 64 non-league teams will be competing in the fourth qualifying round.

All will be desperate for the win which would give them a chance of drawing a club like Town in round one.

Welling, who host Clevedon, pulled out a trip to the Galpharm last season, while Accrington, then of the Conference, and Gravesend and Northfleet (away to Chelmsford today) have also been paired with Town in recent seasons.

The cup not only provides the minnows with the chance of a spot of giant-killing.

It also gives the likes of Town the chance to enjoy a different kind of challenge to the norm.

How would you fancy a meeting with Newcastle Benfield (at home to York today), Potters Bar (away to Woking) or Tonbridge Angels (home to Newport County)?

Jackson certainly would.

"The tradition of the FA Cup means it will always be special," says the man who took Town to round five in his first spell as manager (they lost 3-1 at Derby after holding the then-Premier League club 2-2 in front of 22,129 at the Galpharm).

"And the fact that we have gone out of both the Carling Cup (2-0 to Mansfield) and Johnstone's Paint Trophy (2-1 to Doncaster) means it represents our last chance of a cup run.

"As a manager, I certainly enjoy pitting my wits against sides we wouldn't normally meet, and I think it's good for the players as well.

"And the timing of the first round means that you get a break from the bread and butter of league football, which can help recharge the batteries for what will always be the most important thing."

The contrasting ties the FA Cup can throw up was perfectly illustrated last season, when after beating Welling 4-1, Town overcame Worcester 1-0 in front of the BBC cameras to clinch a plum trip to Chelsea.

After avoiding giant-killing acts in the first two rounds, the boot was very much on the other foot as Gary Taylor-Fletcher's goal gave Jose Mourinho's men a scare before Icelandic striker Eidur Gudjohnsen clinched a 2-1 win in front of 41,650.

"Facing Chelsea was a great experience for everybody connected with Huddersfield Town," recalls Jackson.

"Going from Worcester City to Chelsea was a massive contrast in terms of both venue and the way the matches were approached and sums up exactly what the FA Cup is all about."

Last season was the first time Jackson had taken Town to the third round after entering the competition at the first round proper stage.

In his first spell at the helm, he made round four in 1987-88 (Town fell 1-0 to then top-flight Wimbledon after winning at Bournemouth) before the next season's exploits, when QPR and Wrexham were beaten to seal the clash with Derby.

While Town have won the competition once (beating Preston 1-0 after extra time at Stamford Bridge in 1922) and made the final five times in all, their post-War record has been pretty dismal.

The furthest they have gone is the quarter-finals twice.

In 1954-55, Coventry, Torquay and Liverpool were beaten before Newcastle won a St James' Park replay 2-0 after extra time.

Then, in 1971-72, Ian Greaves' side defeated Burnley, Fulham and, memorably, West Ham 4-2 before falling victim to Birmingham at St Andrews, where the home side won 3-1 after Town goalkeeper David Lawson went off injured and Terry Dolan took over between the posts.

2005-06: Town 4 Welling United 1. An Andy Booth double, a Danny Schofield penalty and an Andy Holdsworth goal do for the men from Kent.

2004-05: Stockport 3 Town 1. Peter Jackson's side crash out to County at Edgeley Park, where Pawel Abbott's goal is of consolation value only.

2003-04: Accrington Stanley 1 Town 0. Trauma in front of the BBC TV cameras as the Conference club clinch victory with a late Andy Gouck goal.

2003-03: Swindon 1 Town 0 It's woe in Wiltshire as Mick Wadsworth's men fall to a late Andy Gurney strike to suffer a first first-round exit in 23 years.

2001-02: Town 2 Gravesend and Northfleet 1. A rare goal from Adie Moses and a strike by regular scorer Leon Knight put Lou Macari's men through.