SUNDERLAND manager Alex Neil is set to make changes for this evening’s Carabao Cup tie against Sheffield Wednesday.

The Black Cats head to Hillsborough and take an unbeaten start to the season with them following a draw against Coventry City and a win over Bristol City.

With the visit of Queens Park Rangers in the mind of the manager this weekend, the Black Cats are expected to rest a number of players that have featured in their opening two games.

“Definitely an opportunity for guys to show what they can do. Freshen things up a bit” said Neil.

“We’ve got so many games that it’s important that we need to get minutes into the players legs but like I say, it’s an opportunity for some guys to put their claim forward.”

It’s the first time Sunderland are making the trip to Hillsborough since their League One play-off semi final win back in May that led to their promotion ack to the Championship.

After reaching the last eight of the cup last season, Sunderland will not take the competition lightly. Neil continued: “There was a different context. Obviously the importance of that game, the build up to the game, the first leg where we produced a really good performance at our place. It’s going to be very different isn’t it?

“It’s the first round of the Carabao Cup so the fact is that it’s a very different competition and a very different feel to the game but equally, it has it’s own importance.”