CHRIS SUTTON has refused to dismiss the Johnstone's Paint Trophy as a tinpot competition as he vowed not to become a rule-breaker at Rotherham tonight.

The Imps boss takes his side to the Don Valley Stadium for the first round clash as he attempts to engineer the club's first win at the Millers since 1957.

Despite mounting injury concerns, Sutton said he was treating the competition with respect insisting the prize of a Wembley final was a worthwhile reward.

That view has not been shared by other managers in recent years who have voiced their concerns over the competition's value to lower league clubs.

In a bid to prevent clubs from demeaning its worth, rules now state managers must play at least six first-team players who have played most games this season.

But despite Drewe Broughton being the latest name being added to the casualty list, Sutton said there was no way he would field a weakened team.

"Any trophy with a Wembley final at the end of it has to be treated with the respect it deserves," he said.

"I can understand why managers have perhaps grown a little frustrated because squads are small and this is another fixture on the calendar.

"But when it's all said and done, the financial rewards are great if you make it all the way through to the final.

"If you think about it, are League One or Two clubs going to win the FA Cup? No, so the next best chance of them reaching Wembley is by doing well in this competition.

"I can understand why the rules have been brought in to stop teams devaluing it, and even though we have our injury problems, I'll field my strongest side possible."