183 team changes in 14 ties - but does it really matter for the FA Cup?

The changing face of the FA Cup was graphically illustrated by the vast total of 183 team changes in the 14 fourth-round ties played over the weekend.

Mass alterations started as the preserve of Premier League clubs manipulating squads when priorities started to lie elsewhere, but they have now been joined by their lower-league counterparts.

Hull City made 10 changes for the 4-0 loss at home to Chelsea, while Ipswich Town manager Kieran McKenna made the same number for their defeat at Championship rivals Wrexham.

They are both in the Championship play-off places while Oxford United, fighting to stay in the division, made eight for their narrow home defeat to Premier League Sunderland.

Black Cats head coach Regis le Bris made six changes, but was vindicated as he can now contemplate a fifth-round tie.

The total works out at an average of a little more than 13 changes for each tie, so is the glamour and the much-cherished magic of the FA Cup being diluted by the lack of full-strength teams?

Or does it actually even matter?

Arsenal made wholesale changes - Noni Madueke opening the scoring - and still thrashed Wigan Athletic

Try asking Mansfield Town supporters if the FA Cup is a devalued commodity, after the side sitting 13th in League one took 3,500 supporters to Turf Moor and beat top-flight Burnley 2-1, despite manager Nigel Clough making six changes.

Try asking the Burnley fans who reacted furiously at the final whistle whether it matters. Their pain was clear, the anger voluble.

Clarets manager Scott Parker, with Premier League survival as his target, made nine changes from a dramatic victory at Crystal Palace, only to see the decision backfire.

Parker may be able to play down the result should Burnley stay up, but it still represents another serious blot on his copybook. And will be remembered if they are relegated.

The FA Cup still retains its unique pulling power, whoever is on the teamsheet.

A full house watched West Ham only scrape past League One strugglers Burton Albion after extra time, while Leeds United's victory on penalties over Birmingham City at St. Andrew's carried a real throwback feel to it.

One head coach who has clearly learned not to play fast and loose with the FA Cup is Liverpool's Arne Slot, who made a relatively conservative four changes from their win at Sunderland for a 3-0 fourth-round win against Brighton at Anfield.

Slot was memorably stung at the same stage last season when he made 10 alterations for a tricky tie at then Championship side Plymouth Argyle.

He compounded his error by leaving the likes of Virgil van Dijk and Mohamed Salah at home, Liverpool's shadow team losing 1-0 in a memorably raucous atmosphere at Home Park.

It was the object lesson that the FA Cup is not to be messed with, as it can still produce the moments that can make memories for a lifetime.

The most magical of all may yet await when sixth-tier Macclesfield face Brentford, seventh in the Premier League, on Monday as they try to repeat their sensational third-round win at home to Crystal Palace.

The atmosphere at Moss Rose will be red hot once more. This will be the archetypal FA Cup occasion. Brentford will have been warned by Crystal Palace's downfall, so their teamsheet will be of interest.

It has become a delicate, hazardous balancing act as the FA Cup represents a genuine chance for those clubs who have no hope of challenging for the Premier League – or success elsewhere.

Burnley manager Scott Parker was left embarrassed after his much-changed team lost at home to Mansfield Town

There are many factors managers and clubs throughout the pyramid must weigh up, often involving serious financial consequences, which has unquestionably placed what is still regarded by many as the greatest cup competition in the world down their pecking order.

The FA Cup, come what may, will always retain a special place in the hearts and minds of the public, irrespective of how many team changes are made.

The pressure of games and preservation of players under physical strain also play into the thoughts of managers, with consequences for the cup.

It has not stopped the Premier League's heavyweights making their way into the last 16, with Arsenal, Manchester City, Liverpool, Chelsea and Newcastle United all now sensing that increased anticipation of a Wembley appearance.

And as the FA Cup comes closer to the sharp end, it will be intriguing to measure the number of changes compared to earlier rounds.

This is a different competition from days gone by, but it still retains much of its old allure and results like Macclesfield's against Palace and Mansfield's unseating of Burnley will remain part of its glorious narrative.

And that will never change, no matter the names on a teamsheet or those out on the pitch.

Every player, and every supporter, will still have that dream of an appearance in the FA Cup final at Wembley in their thoughts.