SUNDERLAND manager Peter Reid places more importance on today's FA Cup fourth round tie against Ipswich Town at the Stadium of Light than next Wednesday's top-of-the-table clash with Premiership champions Manchester United.

"We have a home draw and I am desperate to get through this one. The Manchester United game on Wednesday is secondary," stressed the Wearside boss.

"That's a big one for us in the League but the next game is always the most important.

"When you look at the FA Cup draw and see how many Premiership sides are going to go out and you can go through it is a massive, massive incentive."

Sunderland beat Ipswich 4-1 at home on New Year's Day but Reid anticipates a difficult game against a side who have climbed to fifth place in the table since being promoted to the Premiership.

Reid said: "I think we are two teams who know each other. We have played each other a lot of times.

"But I have to say that George Burley's team has surprised me by how well they have done this season and all credit to them.

"We know we will have to be at our best to get a result. Ipswich have one of the best away records in the League and that speaks for itself."

Unlike Sunday's dour, goalless draw against Bradford City, Reid expects a totally different type of encounter this afternoon.

He said: "I think this one will be an open game. Ipswich will try to get at us and I think that will create space for both sides. I envisage goals."

Reid has a healthy respect for Ipswich striker Marcus Stewart, who heads the Premiership scoring charts with 17 goals.

He believes that Burley, who was beaten by Sunderland for the transfer from Watford of ace marksman Kevin Phillips, is getting the best out of Stewart, who was transferred from Huddersfield Town for £2.5m.

He said: "Stewart has done a lot better goal-scoring wise than a lot of people thought, but he has got more than that.

"When he was at Bristol Rovers and Huddersfield you were always wary of him around the box because he seemed to make things happen.

"But he has improved immensely since then and George Burley has a habit of doing that with players.

"I felt sorry for Steve Bruce at Huddersfield because Stewart was bombing when he had him and he has told me he didn't really want to sell him. It was Steve's downfall but it was a bonus for George, who took the chance.

"People go on about there being a lack of good players but they are there if you look.

"We did all right with Kevin Phillips and George Burley has done all right with Marcus."

Reid admits checking out Stewart in his Huddersfield days, but added: "I thought he was very similar to Kevin Phillips.

"I am still looking for one but it is a different type I am looking for."

But Reid knows his defence will have to be on its toes against Stewart this afternoon.

He said: "His movement around the box is excellent and he can handle a ball to feet. He has got that uncanny ability to find space and when the ball bounces in the box invariably he is there.

"I don't know whether you can coach that or it just happens - certain strikers have got it. Phillips has certainly got it and Stewart has done it really well throughout his career at whatever level he has played at and now he is doing it at the top level.

"Certainly the boy has ability and he also has confidence. Invariably when they score he is always thereabouts."

Sunderland go into the game without the services of Brazilian central defender Emerson Thome, who has a calf injury, and there will be a late fitness check on Republic of Ireland striker Niall Quinn, who is still being troubled by a persistent back injury.

Quinn, who has scored six goals this season, may well find himself on the substitutes' bench, with his place in the starting line-up going to Danny Dichio, who scored against Ipswich on his full Premiership debut at the start of the month.

Slovakian international Stanislav Varga, who missed the Bradford game through a one-match suspension, will return in place of Thome.