Stanley boss Leam Richardson knows how important £27,000 could be to a club like Accrington.

That’s the money the Reds will get if they see off Oxford United tomorrow in the second round of the FA Cup as well as having the chance to come up against a Premier League side in the third-round draw.

"It’s massive to a club like ours," said the Reds boss, with Stanley already picking up £18,000 for overcoming AFC Fylde in the first round.

"There is always something special about the FA¿Cup and, as I’ve said before, you have to dare to dream as you never know where it might take you.

"For a club like ours it’s a huge event and we need a big crowd to support us and act as the 12th man."

Stanley have had big games against top sides in the past at the Crown Ground – 3,700 packed in for the FA¿Cup fourth-round tie with Fulham in January 2010 while Newcastle were the narrow 3-2 victors in the Carling Cup in August 2010.

"They were great occasions," said Reds defender Dean Winnard. "I loved playing against the Premier League teams and we also had a trip to QPR one season as well.

"People say you just treat them as another game but you don’t – there is always extra excitement and they are the games you want the chance to play in.

"We are obviously not the richest of clubs so they are important games for a club like ours. And there is nothing worse than watching the draw on Sunday when you are out of the FA¿Cup. We want to be in the hat for the third round."

There is the tiny matter of League Two rivals Oxford to see off tomorrow first. They inflicted a 5-0 defeat on Stanley in Paul Cook’s last away game in charge of the Reds in October.

"They embarrassed us, we were rubbish and it wasn’t good enough," continued Winnard. "Now we hope we can turn that around as we owe them one."

Winnard is also looking to make amends after turning from hero to villain on Tuesday in Stanley’s 2-1 League Two loss to Rotherham.

He scored a headed goal in the second minute but three minutes later a back header fell beyond keeper Ian Dunbavin and Daniel Nardiello pounced for the equaliser. Nardiello also scored the Millers’ winner later on.

"It was great to score but it’s hard when we didn’t win, especially as we felt Rotherham were there for the taking.," said the 23-year-old.

"Their equaliser was just a mix-up with me and Bavs. I thought he was in one place, he thought I was sending the ball to another – unfortunately these things happen in football.

"It was still early then and we had time to go on and recover but both were sloppy goals to concede and now all we can do is focus on Oxford and make sure we don’t do it against them."

Richardson switched his team around for the Millers clash due to the games coming thick and fast with left-sided player Lee Molyneux and striker James Beattie expected back for tomorrow’s FA¿Cup clash.

The Stanley boss said they were left out due to a mixture of rest and injury.

"It was a bit of both," said Richardson. "It was kind of forced upon us but I suggested it was good for the team too. It was my selection."

However, defender Rob Atkinson – who had signed a further month’s loan deal with Stanley on Monday– has been recalled by parent club Fleetwood due to injuries in their defence.

Although he is FA¿Cup tied for the Highbury side, having played for Stanley, they are wary of him picking up an injury and so they have recalled him this week.

It means Peter Murphy should come back into the side for what will be an important day tomorrow.

"It’s not just about the money," said managing director Rob Heys. "We do not budget for any cup runs so getting through the first round was a welcome boost.

"If we get past Oxford then we could draw someone like Fulham or Newcastle as we have in the past and it’s not just about the gate receipts but the buzz it generates around the town."

Captain Luke Joyce didn’t play in the Newcastle or Fulham clashes, saying: "I was out of the team for the Newcastle game and just coming back from injury for Fulham so I was on the bench.

"I haven’t had the chance to play against a Premier League side for Accrington so it would be great to get through. Oxford will be tough but we are keen to get past them as we did not perform well at their place."

Heys admitted he was disappointed to lose Atkinson but knows Richardson will be looking at options for when the transfer window reopens in January.

Heys said: "If Leam wants Rob back in January we can look at the situation or his wage will free up funds for another player next month and I am sure Leam has a few ideas.

"Also, if we can win against Oxford that will also give extra money for player funds."

Heys confirmed that preliminary talks had begun with some of the current players who are out of contract at the end of this season – which is everyone except Murphy and Luke Clark.

"There will be discussions taking place as I am sure Leam will want to keep the nucleus of the squad who have done well together," added the managing director.