THOSE charged with balancing the books at fan-run Dunfermline Athletic might rub their hands at the prospect of a big payday in the next round of the Scottish Cup should the Fifers overcome East Stirlingshire at Ochilview today, but Jim Jefferies does not share their enthusiasm.

While aware of the boost such a tie would bring, the manager is keen for his team to embark on a run in the competition.

"Ideally I would like to draw a number of lower league teams - all the way to the final," Jefferies joked. "I don't think that's too likely, though.

"Celtic, Hearts, Rangers or Aberdeen away would be great ties, but ideally you want a tie you can progress from and I think anyone at home would fall into that category. We are no pushovers at East End Park.

"But if you are lucky enough to be in the draw, then you take what you are given and make the best of it. If it is a 'glamour' tie against a bigger club, then at least we have nothing to lose and we can go there and cause a shock. But we need to get past East Stirlingshire first."

Jefferies is acutely aware that today's visit to the League Two side represents a tricky test and has warned his players that any slip-ups will be punished.

"East Stirling will raise their game, just like every team from a lower level does in cup competitions," Jefferies added.

"We know we need to be at our best to ensure we have the best chance of going through. Everyone knows we have the better team on paper and if we play very well we will win the game, simple as that.

"On a bigger scale, who would have thought Newcastle, with some of their woes this season, would have beaten Manchester City last week? No-one would have predicted that.

"Cup football can happen like that and we need to make sure that, at our own level, we don't fall foul of that."