Newcastle boss Eddie Howe insists Manchester City favourites ahead of tonight's Carabao Cup tie.
City will visit St James' Park later tonight.
Howe said, "It's an important competition for us. Last year was amazing for us. We started against Tranmere, which was an incredibly difficult game. It seems a long time ago now, but you have to go to some tough places in the early rounds.
"Now we've got the ultimate test coming up in the (third) round this year so it's a totally different tie to last year, but we will give it every importance. We will try as hard as we can to progress because we want to try and compete in every competition. We're certainly not dismissing it as anything other than the most important game.
"I think it's the draw that no-one wants because for me they're the best club team in the world and have been for some time.
"Regardless of what team they pick, they've got world class players; they've got for me the best manager in the world as well.
"So I think the test is there for us. We don't underestimate it but we also want to attack it and show that we have strength in depth as well and we can compete on various fronts. I think this is an ideal place to try and show that."
