Rafael Benitez was heavily criticised for taking the FA Cup too lightly last season as Liverpool suffered a shock defeat at Burnley.
The Spaniard was subjected to a tirade of condemnation for sending out a weakened side for that third round tie at Turf Moor.
He claimed his squad was not big enough to compete in all competitions equally - but despite all the criticism he did ultimately make a point by winning the Champions League.
This season he has to confront similar problems as his side face a third-round tie at Luton on Saturday evening.
He may well rotate his players again, but this season he maintains he has a stronger squad and the differences between first choice and understudy are not so marked this campaign.
And Benitez may well now understand a little more about the unique romance of the FA Cup, which is viewed in England with far greater importance than Spain affords to the Copa del Rey.
Benitez does not rule out changing his side from the last Premiership game at Bolton, but whereas he left Steven Gerrard and Jamie Carragher out last year, it is expected both would be involved at Kenilworth Road.
Benitez said: 'Our idea is to improve in the Premiership and keep going forward in the Champions League, but when we start in the FA Cup we also know that it is important and we will try to qualify and go as far as we can in that competition too.
'We must always concentrate in every competition. You cannot say one is not important.'
Benitez was able to use his youngsters last season in the Carling Cup and Liverpool managed to reach the final in Cardiff.
This term attempts to give youngsters experience in that competition were thwarted by a third round defeat by Crystal Palace.
But considering the criticism he got last season, Benitez may not be as keen to throw so many young players into an FA Cup tie, despite wanting to give his new-look reserves experience.
He said: 'We tried to win in the Carling Cup at Crystal Palace but couldn't. We put out a better team than the one that got us to Cardiff last year but it is difficult to control everything in football.'
Scott Carson may well play in goal, Stephen Warnock at full-back and Florent Sinama-Pongolle could hold onto the striking role he had at Bolton on Monday. Dietmar Hamann, Djimi Traore and Neil Mellor could also be involved.