Last updated on .From the section FA Cup

Nigel Pearson said the FA Cup is "not a priority" as a much-changed Watford threw away a three-goal lead against Tranmere in Saturday's third-round tie.

The Hornets were bottom of the Premier League when Pearson took charge in early December, but have improved on their position after a good run.

"The league is our priority and I make no apologies," he said, having made nine changes ahead of the 3-3 draw.

"It was never my intention to do anything other than protect the squad."

Goals from Tom Dele-Bashiru, Nathaniel Chalobah and Roberto Pereyra had given the Hornets a comfortable first-half lead.

Connor Jennings headed home to reduce the deficit before Manny Monthe's shot set up a thrilling finish. Tranmere substitute Paul Mullin made it 3-3 from the spot after Corey Blackett-Taylor was brought down by Mason Barrett.

Watford played the last few minutes of the match with 10 men after Pereyra was shown a straight red card by referee Graham Scott for his foul on Kieron Morris.

Pearson added: "I can't sit here and try to give you a feeling that everything is equal in terms of how we look at competitions. Unfortunately for us, the FA Cup is not the priority.

"If we were in a more comfortable situation and had more players available it would be different, but we don't because we have a lengthy injury list."

Tranmere halt Watford revival

Tom Dele-Bashiru, 20, left Manchester City in the summer and signed for Watford

This was an unwelcome jolt for Pearson, who had guided his side to three wins in the past four matches after taking over in early December.

It seemed as if his gamble in making wholesale changes to his XI had paid off when two superb strikes from Dele-Bashiru and Chalobah, followed by Pereyra's side-foot finish, earned his side a three-goal lead going into the break.

They dominated while Micky Mellon's Tranmere, 21st in League One, had failed to test Daniel Bachmann's goal once during that period. But the Hornets eased off in the second half and that allowed their opponents back into the game.

Jennings set them on their way when he nodded in, before defender Monthe swept home after an awful handling error by Watford's Austrian keeper, who was making his debut three years after joining the club.

With three minutes of the match remaining Blackett-Taylor raced into the Watford area down the left but was brought down by Barrett. After a video assistant referee review, Scott pointed to the spot.

Former Everton and Liverpool youth player Mullin showed no signs of nerves as he blasted his spot-kick past the reach of Bachmann.

'I am sure we will fill Prenton Park' - reaction

Tranmere manager Micky Mellon: "The players went out in the second half and delivered a fantastic performance."

On the VAR decisions that favoured his team: "My view on VAR is that people need to start defending better. If you defend well then there's no need for VAR, but if you start diving in and not defending well at set-pieces then VAR will catch you."

On Mullin's penalty: "He's a confident lad. He's come on that stage and scores a penalty that is so important."

On the replay: "We're massive underdogs but I am sure we will fill Prenton Park."