Sean Dyche is planning changes as he plots to win Tuesday’s Roses clash with Leeds United in the Carabao Cup.
And the Clarets boss insists he is respecting the competition as he looks to juggle a gruelling Premier League campaign with a chance to progress to the last 16.
Dyche said: “There’s a big debate from supporters and media outlets and it’s not about doing the cup down.
“It’s about the reality for Burnley Football Club, which is our continued journey in the Premier League.
“That doesn’t mean to do the League Cup down, just that as the Premier league has gotten stronger and stronger over the years, it becomes the more powerful thing to become involved in.
“The big clubs are still fighting for it, whether they change their teams or not. The reason for the change in our team in the last round was due to the fine margins in our squad.
“I was questioned for the changes I made against Blackburn – heavily questioned in some quarters - and yet the players gave a very good performance.
“We’ve got a really tight squad at the moment and fine margins are absolute between who plays and who doesn’t.
Former Leeds favourite Charlie Taylor has been left out of the squad for the past two games in the League but Dyche was keen to dispel any doubts over the defenders’ abilities.
Tuesday’s game could see a quick reunion for former Leeds pair Chris Wood and Charlie Taylor, who both quit Elland Road for Turf Moor this summer.
And Dyche explained that Taylor’s omission from the squad in the past two games was entirely down to the strength at his disposal.
Dyche added: “It is almost impossible that Charlie is not involved at the moment. He’s doing fantastically well and I thought he was terrific against Blackburn.
“It’s more of a tactical reason as to why he hasn’t been involved in the last two. His time will come, and he’s certainly applying himself correctly.
“He’s just one example of many who are really pushing, because there is a real competition in the group.
“It’s a good headache to have because we want players to be playing well.”
The last time the two clubs met was back in April, 2016 when Burnley managed to edge a closely fought 1-0 victory at Turf Moor.
And Dyche expects a tough encounter against a United side who were unbeaten in all competitions before last weekend’s defeat at Millwall, when they conceded their first goal in 636 minutes.
The gaffer said: “There’s a real shift there in expectation now that they’re top of the league.
“I know they had a result that went against them on Saturday but I think there will be a real shift in expectations.
“Leeds are a historic club and a big club. But we have morphed into something different ourselves and we continue to do so, so it makes for a good game”
The Clarets have no fresh injury concerns for the game, with Jeff Hendrick available after being left out of the squad at Anfield.