DECEMBER 2000, and Aitor Karanka’s Real Madrid side are still basking in the glory of their Champions League final victory over Valencia the previous summer. Champions of Europe, they understandably feel invincible.

The first round of the Copa del Rey, the Spanish equivalent of the FA Cup, should hardly be something that concerns them, especially when the draw pairs them with CD Toledo from Segunda B, the Spanish third tier.

Real Madrid don’t lose against the best sides in the country, let alone a part-time team with a ground that cannot hold more than 5,000 fans.

Vicente del Bosque rests a host of his leading players, including Karanka, yet there is still room in the starting line-up for the likes of Fernando Hierro, Ivan Campo, Flavio Conceicao and Fernando Morientes. Remarkably, unforgettably, Real concede two goals in the opening 14 minutes and lose 2-1.

For all that he has achieved in the game, Karanka has never forgotten that evening at the Salto del Caballo. So while there might be a temptation to write off Middlesbrough’s FA Cup fourth-round tie with Accrington Stanley this afternoon as a foregone conclusion, the Teessiders’ head coach will not be falling into that trap. If the mighty Real Madrid can be humbled by lowly opposition, the same fate can certainly befall Boro.

“It is the same everywhere, here or in Spain – every single team can beat one bigger team in a one-off game,” said Karanka. “When I was at Real Madrid, we had won the Champions League, but the following season a team in Segunda B still beat us in the cup. It can happen.

“It’s always difficult, but it’s always about our mentality. If we go to the pitch knowing it will be a tough game, and show them how we want to play in our style, we will win.

“But whenever we play in these games, we always try to play with respect because you have to try to win a game by respecting the opponent.

“If they’re in League One or League Two, it doesn’t matter. I remember we played Oldham and Burton last season (in the League Cup), and against Burton we had to play extra-time, so we know it’ll be a tough game. But it’s obvious that if we play in our style, we’re better than them.”

While Accrington saw off fellow League Two side Luton Town to reach the FA cup fourth round, they have won just one of their last 13 matches in the league.

A mammoth 73 places separate today’s opponents on the football pyramid, but Karanka still insists it would be wrong to write off the possibility of a cup upset. Back in September, Accrington pushed West Ham all the way in an EFL Cup third-round tie at Upton Park – Dimitri Payet scored the only goal of the game in the 90th minute – having already seen off Premier League side Burnley in round two.

“If we look at the table and see they are in League Two, we are making a mistake,” said Karanka. “I prefer to take the reference of the game they played against West Ham in the other cup. That is the best reference because West Ham only scored at the end of the game.

“We will go to the pitch knowing it is going to be a tough game. If we are organised and do everything we have worked on this week, obviously we are better than them and can win the game. But if we go to the pitch thinking we are facing a team that is midway down League Two, we are making a big mistake.”

Recent history confirms the wisdom of Karanka’s cautious approach, with Accrington having sprung a surprise on Teesside as recently as 2013.

Back then, Stanley beat a Boro side featuring Ben Gibson and Grant Leadbitter in the first round of the Capital One Cup, shrugging off the concession of an early Lukas Jutkiewicz goal to go on to win 2-1.

“We’re very excited to get a Premier League team,” said Accrington captain Seamus Conneely. “The club’s been there a few years ago and Accrington won, which is good. We’re looking forward to it.

“We got down to the last four balls in the draw, and Manchester City were still in there so we thought we might get them, but we’ll take the chance to go to Middlesbrough.”

Karanka will make changes this afternoon, but his starting line-up will still feature a large number of experienced names.

Rudy Gestede could make his first Boro start, having come off the bench in the league games against Watford and West Ham, and Patrick Bamford could also come in for the first start of his second spell on Teesside.

Grant Leadbitter is set to line up at the heart of midfield, but injuries to Calum Chambers and Antonio Barragan mean Karanka does not have a lot of room for manoeuvre when it comes to shuffling around his defence.

“Both of the new players (Gestede and Bamford) can start because both of them have been training all week,” said the Boro boss. “But I will have to try to do the right mix because sometimes you make a lot of changes and the team is not as strong as usual. The 11 players who will go to the pitch will be the best to try to win, knowing it is going to be a difficult game.”