Everton drew a pretty tough opponent for their initial FA cup match on Jan 8/9. The Toffees will be visiting Plymouth, who currently sit in 12th place in the Coca-Cola Championship.
I'd say a mid-table Championship team might be the toughest opponent we could face in the FA Cup 3rd round. While teams at the top (or bottom) of the Championship table would no doubt like to progress in the FA Cup, their main priority will be promotion (or to avoid relegation). So in the back of their minds, they'd really not be that upset if they fail to advance far in the FA Cup. But for a team like Plymouth sitting comfortably mid-table, doing well in the the FA Cup might be the highlight of their season. I expect them to give it their all, and Everton will need to play most of their regular starters to be favored to win.
You never know on the day mate. A bunch of part timers playing against heros. It'll be the biggest game of there lives, and at the end of the day, its 11 v 11 at Kick Off. England is Freezing, damp and miserable in January. All the ingredients of a ' Giant Killing '. Me thinks.
We're known for going out to smaller teams in cups Tranmere, Bristol Rovers (And probably City) Shrewsbury. That's why the FA Cup is brilliant, because of our wealth of teams from high to low.