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Bolton boss Sam Allardyce will field a team of fringe players for the cup tie with 'keeper Kevin Poole a near-certain starter.
Allardyce was quick to defend his decision to field an under-strength side: "I have a financial decision to make - that's what it is down to," he said.
"If it was just football alone and there was nothing in the financial stakes between the two competitions, the Premiership and Worthington Cup, I would put out my first team and we would try to get to the final.
"Unfortunately it is not down to that any more. The Premiership being what it is today and its financial implications means I must make sure that the players are fresh and ready to play against Middlesbrough.
"If they played in the cup match they would be fatigued. It doesn't matter if people say that shouldn't be the case. We know for a fact it is and that is why we do it."