Luton boss Nathan Jones will come up against Manchester United for the first time on Tuesday night and insists they remain the "biggest club in the world".
The Red Devils travel to Kenilworth Road in the third round of the Carabao Cup on the back of a shock home defeat to Crystal Palace.
The 3-1 loss in what was United's first competitive game of the new season was compounded by a poor team performance.
It remains to be seen what side Ole Gunnar Solskjaer plays at Luton but, for Jones, it will make little difference to the task at hand.
"We plan for the very best team that they can put out," he said.
"Whatever changes they make they're extremely strong – 11 different internationals. Realistically, it probably is the biggest club in the world.
"They have unlimited finances, they're a fantastic squad and it's a great opportunity for us to test ourselves against them.
"This is a wonderful side that we're coming up against, and we're proud of it because you've earned the right to play them."
Luton have won all four of their opening games of the new campaign, including Carabao Cup wins over Norwich and Reading.
Tuesday's game will be their first meeting with United since 1992 and Jones admits it is disappointing that – due to the ongoing measures to tackle the coronavirus pandemic – there will be no supporters present to savour the event.
"The real shame is having no fans here because it would've been a wonderful one for our fans to see," he added.
"We're going to relish the opportunity of playing against them, albeit in front of a relatively empty stadium – it is just one that is such a shame.
"It's always a shame that the stadiums empty but you know everything that Luton fans have been through in recent history I'm talking the last 10 years or so, to be playing Manchester United in a cup tie on a Tuesday night, it's such a shame."
