West Ham United boss Sam Allardyce insists he is more tactically flexible than Everton's Roberto Martinez ahead of tonight's FA Cup third-round replay (7.45pm kick-off).

The Hammers drew 1-1 with the Toffees at Goodison Park last week, with James Collins' goal cancelled out by Romelu Lukaku, forcing a re-match at Upton Park.

And, speaking ahead of the tie, Allardyce stated his belief that he was more versatile tactically than the Spaniard - lauded for his tactical nous.

He told BBC Sport: "I'm a little bit more flexible than Roberto - he is a total believer in one style. You become flexible as time goes on.

"Flexibility teaches you that you have a philosophy in the way you want to play, but if that way of playing doesn't suit the players you cannot keep that philosophy."

Martinez has come under increasing scrutiny in recent weeks, with the Merseysiders struggling to replicate their impressive form last season, leading to suggestions Lukaku has requested the Toffees play a more direct brand of football.

West Ham have just two absentees - midfielder Alex Song (illness) and striker Diafra Sakho (back).

Martinez will be without Steven Pienaar (knee), Tim Howard (calf), James McCarthy (hamstring), Tony Hibbert (muscular), Leon Osman (ankle) and Darron Gibson (knee).

The winners of the tie will face either Doncaster Rovers or Bristol City, who also replay on Tuesday evening, in round four.