Javi Gracia has refused to rule out making wholesale changes again for Watford’s FA Cup fifth round tie at Queens Park Rangers tomorrow.

The Hornets have a golden opportunity to challenge for the cup with a trip to the Championship side and 13 Premier League teams already eliminated.

With Chelsea facing Manchester United, there will be a maximum of six top-flight teams in the quarter-finals and Watford have the chance to focus on the competition with a comfortable position inside the top-10 of the Premier League.

Gracia made 11 changes to his team for the fourth round victory at Newcastle United last month although he did have a game against Tottenham Hotspur four days later.

Watford have a week between the trip to QPR and their next league match at Cardiff City which gives Gracia more breathing space.

But the Hornets head coach is still expected to make a number of changes to his side for the televised clash at Loftus Road.

Gracia said: “As we usually do I think we try to choose the best option and the best team. In all these games there are different circumstances because now we have more time to prepare for the game.

“We play the next game next Friday and we have more time to recover and prepare so maybe our decision will be different.

“But the most important thing in my opinion is we always choose the best option for the game. I don’t know if there will be five changes or 11 changes. I’m not concerned about that. I’m only focused on the game and trying to choose the best 11 to start and try to win the game.”

Gracia is adamant he is not taking an unnecessary risk by rotating his team and believes unifying his squad and shuffling his pack has been beneficial this season.

He said: “If I knew with 11 players I’m going to win the game I would put them in and I don’t know if I would make five changes or 11 changes. I try to decide what is the best for the team. I think we are unifying the squad and I think it’s good for us because in this moment Kiko Femenia is injured so Darryl Janmaat is playing. But in other moments it was Janmaat playing more than Kiko.

“All of them are ready and all of them have a very good level to compete. Now if you ask me different positions I don’t know who is the player that started and after how many games recovered his position. The most important thing is we have 26 players and I know with all of them we can compete in both competitions.”

Watford’s supporters are desperate for another extended run in the competition after reaching the semi-finals in 2016.

Gracia shares the fans and players’ passion for the tournament but insists he will not prioritise it over the league and is simply focused on their next target.

The Spaniard said: “I understand perfectly. I know the FA Cup is the most important cup in the world and we know it. I share with my supporters the desire they have to win the next game. But if we speak about the Cardiff match I’m the same because we want to win all the games. In this case we prepare for the FA Cup and I agree the players and supporters have the desire to win.”

Gracia’s first game in charge ended in a 1-0 defeat at Southampton in the FA Cup just over a year ago and he believes the team have come a long way since this opener.

He said: “As you say it was my first game and it was a difficult moment because I was only with the team for four days. In this moment, we have improved the level of the team for the FA Cup and the Premier League as well.

“We are improving day by day and in this way we are able to compete in all the games. In this case we are going to play in the FA Cup and I’m sure the team is going to play well and compete well knowing it’s away and always demanding playing against any team.”