To the frequent football punter, betting on the early rounds of the FA Cup is the equivalent of a seasoned Blackjack player venturing over to the roulette table for a few spins.

You know there are bigger payouts to be had but chance also plays a much bigger part and pinpointing where the upsets will occur is never as straightforward as it seems.

Therefore, on this occasion, we'll steer clear of the numbers and splits for the basis of this preview and concentrate instead on those matches that resemble the outside boxes on the croupier's layout.

The second round draw has thrown up six matches between teams from the same division and it's two of those in particular that grab our attention, mainly because the opponents have gone head to head only recently, providing us with an interesting dynamic to analyse.

In one case we'll opt for revenge, in the other we'll side with a repeat outcome.

So first up is the latter. Two weeks ago, Burton underlined their ability to mix it with the big boys of the basement when the mood takes them by becoming the first team to win a league game at Chesterfield's B2net Stadium.

The Brewers snatched an early lead through James Collins but then appeared to have blown it when the Spireites equalised through Derek Niven on the stroke of half-time and seized the upper hand after the interval.

However, Niven was sent off midway through the second half and Paul Peschisolido's men took full advantage when Shaun Harrad bagged the winner six minutes from time.

It was a result that will have instilled Burton with huge belief and they look decent value to repeat the trick against their stuttering local rivals in the comforting surroundings of the Pirelli Stadium on Saturday.

Chesterfield did initially respond in admirable fashion with an impressive 2-0 victory at Aldershot but a second successive home defeat to lowly Oxford in midweek has brought the demons back and threatens to undermine confidence.

Burton, meanwhile, have followed up with consecutive home defeats against Bury and Aldershot, which just goes to show why they won't be challenging with John Sheridan's men at the top of the table come the end of the season.

Nonetheless, they won't have lost the belief that they can match them on their day. Indeed, they will probably be starting to view the FA Cup as their biggest chance of carving out a campaign to be remembered.

We wouldn't suggest for one moment that Chesterfield will take this game lightly - especially considering that local bragging rights are at stake - but the simple fact remains that they will brush off a defeat that little bit quicker and it's a subtlety that could make all the difference in what promises to be a tight and tense encounter.

Our other main selection is Hereford to beat Lincoln at 2.40.

The Bulls were beaten 3-1 at Sincil Bank last weekend but we should expect Jamie Pitman to have picked up a few pointers from that encounter and make it count against the Imps this time around.

Lincoln can thank Steve Tilson for success in that clash. The new manager has made some shrewd loan signings and encouraged his players to be more positive going forward in recent weeks.

However, it could take more than a couple of good results to repair the damage done to self-esteem under Chris Sutton and the 5-0 embarrassment at home to Bury in midweek threatens to weaken them psychologically.

Hereford's abject home record is only of minor concern. The Bulls have yet to triumph at Edgar Street this season but they've been getting closer and closer in recent weeks and the change of dynamic provided by knockout football might just be what they need to finally see a job through.

Finally, we will have a stab at calling one shock this weekend with a bet on Luton to stun Charlton at 7.05 at Bwin.

It might seem a curious selection given that the Addicks have returned to form in recent weeks but they remain a club that's only ever one defeat away from a crisis and it's an unsettling factor that can lead to a jittery performance in a game like this.

Officially, the two clubs are separated by 49 places but, let's be frank, there's not a great deal between them in terms of stature and they would probably be competing at the same level had it not been for a period of gross mismanagement of finances by previous owners at Kenilworth Road. 

More than 3,000 fans are expected to follow the Hatters down the M1 and it will no doubt suit them to be cast as clear underdogs for a change. Every other week, they are the prize scalp in the Blue Square Bet Premier.

PICKS:
Burton to beat Chesterfield at 2.60 at Betsson, Bwin, Bet365.
Luton to beat Charlton at 7.05 at Bwin.
Hereford to beat Lincoln at 2.40 at Bet365.