Watford boss Javi Gracia insists the FA Cup is a serious priority for his side as he eyes a place in the sixth round.

With the Hornets comfortably positioned eighth in the Premier League, Gracia has turned his attention towards Friday's fifth-round clash at a flagging Queens Park Rangers.

Gracia has refused to rule out making widespread changes for the tie but has promised a committed display from his players.

"We will play well and compete well against QPR," Gracia said. "The most important thing, in my opinion, is that we choose what we believe to be the best option for the game.

"I'm not concerned if there are five or 11 changes. I'm not concerned about that. I'm only focused on the game and choosing the best 11 to start and to win the game."

Watford reached the last 16 by overcoming Newcastle 2-0 at the end of January, a little over a year since Gracia joined the club.

"My first game with Watford was in the FA Cup," Gracia added. "I was with my team for four days, I arrived four days before. In this moment, we've improved day by day and are able to compete in all games."

Watford travel to a QPR side who are sliding down the Sky Bet Championship table on the back of five straight league defeats, leaving them in 18th place.

But Rangers' replay win over Portsmouth clinched a first FA Cup fifth-round spot in 22 years, with Gracia expecting a significant challenge in West London.

"Every game in the FA Cup is demanding," he said. "If you are not at your best level, you don't have options to progress in this competition."