Aston Villa last night became the immediate beneficiaries of Manchester United's withdrawal from the FA Cup when the third-round draw brought them a home tie against the second round's lucky losers.

This is the device favoured by the English FA as the solution to a draw left uneven by United's decision not to take part in the competition after they had opted, in the face of political pressure, to compete in the FIFA World Club Championship in Brazil.

For the likes of Bamber Bridge, Stalybridge, Hendon and Forest Green the on-going controversy over United's decision not to defend the trophy they have won a record 10 times could be a blessing in heavy disguise. These clubs, along with others beaten in the second round, will have the chance of a financial windfall at Villa Park in just under three weeks' time.

The lucky losers' draw will be made tomorrow week, when the replays have been completed, but it is already clear that a minnow beaten in the second round could find itself substantially better off than one who actually reached the third on its own merits.

Take Hereford United, who yesterday revived a little of their glorious past in the FA Cup by knocking out Hartlepool. Their reward is a home tie against Leicester City, which is attractive enough from a footballing point of view but hardly the same sort of earner as going to Villa Park.

The third round should see a few intriguing contests. Tottenham, for whom FA Cup success would be a logical progression from George Graham's triumph in the League Cup last season, face Newcastle United, losing finalists for the last two years, who are now more worried about staying in the Premiership.

Arsenal's priorities have been simplified by another swift departure from the Champions League and while the Premiership is now their main aim a third round tie at home to Blackpool will make Arsene Wenger's team early Cup favourites.

A trip to Wembley would do neither Liverpool nor Everton much harm, although the former must win a difficult tie at Huddersfield, chasing promotion from the first division, to reach the fourth round. Everton, away to third division Exeter, can breathe more easily.

Odds should be shortening against Leeds United, drawn at home to Port Vale, while Sunderland's success in the Premier League, combined with a home draw against Portsmouth, will strengthen Wearside's optimism. For surprises it may be necessary to go to Prenton Park, where Tranmere Rovers play West Ham, or Pride Park, where struggling Derby County are at home to Burnley, riding high in the second division. Southampton, too, could well go out at Ipswich.