DOWN-to-earth manager Mick McCarthy is refusing to place any faith in the omens as Sunderland ready themselves for tomorrow's FA Cup semi-final clash with Millwall at Old Trafford.

Positive portents are the last thing on McCarthy's mind ahead of a game that pits him against the only other club he has managed.

The more superstitious point to the fact that, when Sunderland beat Millwall in the semi-finals in 1937, they went on to win the Cup at Wembley against Preston North End.

The figures were reversed when the Wearsiders next won the trophy in 1973. Bob Stokoe, who died just over two months ago - somewhat appropriately at the age of 73 - led Sunderland to the "Impossible Dream'' of beating Don Revie's all-conquering Leeds United under the Twin Towers.

Now, as then, the Black Cats are in the second tier of the English game and an equally improbable triumph over either Arsenal, who they overcame in the semis in '73, or Manchester United, would be the most fitting tribute to trilby-wearing legend Stokoe.

Every Cup run has its heroes, and Sunderland's this year has been striker Tommy Smith, whose four goals included the brace that sealed victory over Premiership side Birmingham at St. Andrews in a fifth-round replay, and the one that saw off Sheffield United in the quarter-final at the Stadium of Light.

Weight to the case of those who insist it's written in the stars that Sunderland will lift the trophy is strengthened by the fact that Smith will celebrate his 24th birthday on Saturday, May 22 - Cup final day.

But McCarthy, a devastated teenage Leeds fan when Sunderland won in '73, maintained: "I've had so many omens thrown at me, it's amazing. You can make them up as you go along. The sky was blue that day, the grass was green, so we must be going to win!

"I don't believe in omens because it's purely down to the players.

"They've done well to get this far. Everyone's giving me reasons why it's going to be us and I'm damned sure that down at Millwall, people are doing exactly the same.

"I don't get wrapped up in it. It's down to who handles it best on the day and who plays well.

"When Bob Stokoe died, I saw the tape of '73, but I don't really want to look for comparisons.

"Barnsley was my team as a lad, but I was also an avid supporter of Leeds - Harvey, Reaney, Charlton, Hunter, Madeley, Lorimer, Giles, Bremner, Clarke, Jones, Gray, and I know Cherry played in the '73 final.

"I was sick when they were beaten. I was 14 and it was such a shock. Leeds were the top team at the time and I gave my mates, who were Man. United and Liverpool fans, loads of stick because we were in the final and we were going to win.

"Talk about humble pie. I had large, large slices of it.''

Sunderland's priority is promotion but McCarthy, whose side launched their run with a far-from-convincing victory over neighbours Hartlepool United, knows what victory tomorrow would mean to the club and the fans.

"We've taken it seriously from the start,'' he insisted. "We had to, because we were playing Hartlepool here! There was a misconception with my team selection against Huddersfield in the Carling Cup, that perhaps we were concentrating solely on the League.

"But we were not treating it with contempt. When we played Hartlepool, we were only thinking about getting through to the next round.

"It was the same at Ipswich where we got a fantastic win. After we played Birmingham here, people said we'd had our chance, but we didn't think it was over.

"We'd played really well against them and just because they were at home it did not mean they were going to play ten times better.

"But it's still the case that the game at Preston in August is the biggest of my time here. If we were to lose the semi-final, would it mean more than losing 18 games in a row and being bottom of the League? We would probably have continued spiralling down had we lost at Deepdale.''

McCarthy is just as convinced that the Cup run won't undermine his third-placed side's push for a return to the Premiership.

Sheffield United, semi-finalists in both the Worthington Cup and FA Cup last season, lost in the First Division play-off final after seemingly running out of steam.

But McCarthy said: "I don't subscribe to the theory that getting to the Cup final and then having to face a play-off final would be a match too far.

"Sheffield United had a remarkable season last year and I don't think we're lacking in fitness or anything. I'd like to be given the opportunity to play in all of them, although I'd rather be up by May 9.''

Whoever wins tomorrow knows a trip to Cardiff's Millennium Stadium will be enough to guarantee a place in next season's UEFA Cup, by virtue of Arsenal and Man. United, who contest the other semi today at Villa Park, being destined for Champions League qualification.

But McCarthy said: "If ourselves or Millwall should be fortunate enough to win and qualify for Europe, who will we play?

"Will it be some team we have to travel to where there will be only 2,000 fans?

"Someone asked about the financial rewards, but I'd never even thought of it like that.

"The reward for winning on Sunday is the FA Cup final. If Europe comes along, fantastic.''