Leeds have the first corner of the game. Ilia Gruev swings the corner in and after a scramble Mickel Miller concedes a free kick.

Marc Albrighton finds space on the right flank but his low ball into the box towards Jamie Vardy is snuffed out.

From the resulting corner, Ben Nelson does well to time his run but lifts his header onto the roof of the net.

Oliver Norwood's corner goes to Gustavo Hamer who shoots from well outside the box His effort sails harmlessly wide.

Izzy Christiansen
Former Everton and England midfielder on BBC Radio 5 Live

Image source, Getty Images

Luton have definitely started the brighter of the two teams. They've already had three attempts at goal, albeit if they've eventually gone over the bar.

Ross Barkley is pulling the strings in midfield, he's dropping deeper than normal and getting plenty of early touches of the ball.

Luton have certainly made the better start, Carlton Morris sending a shot off-target as the visitors continue to show early intent.

Everton's first moment of promise is abruptly ended Beto fouls Teden Mengi in a race for a throughball.

Ben Brereton Diaz has a shot which hits the arm of Adam Webster in the box. Blades players appeal but nothing is given after a VAR check.

An even start at Bramall Lane, neither side has created any chances of note.

An early chance falls to Birmingham City forward Keshi Anderson, but goalkeeper Jakub Stolarczyk is alert to the threat and prevents an early setback for the hosts.

A lively start by Luton!

Andros Townsend delivers a ball in from the right and it comes back out to Alfie Doughty, who can't keep his effort down.

Birmingham boss Tony Mowbray, speaking on BBC before kick-off:

"The cup replay was the day I used to rotate the squad and take a look at everyone. We'll give it our best shot.

"The FA Cup was special for me as a young kid."

We're under way in our four FA Cup matches.

So, we've started with a quite incredible FA Cup upset today.

While we won't have anything quite on that level in the hours ahead, with two all-Premier League ties and two all-Championship ties coming up, let's hope for four fourth-round crackers.

Image source, Reuters

Image source, Reuters

Image source, PA Media

Image source, Getty Images

Leon Osman
Former Everton midfielder on Final Score

Home advantage should count for a bit. I do think it's a competition Everton should try and progress in.

1995 the last time the club won some silverware and that's far too long.

Fellow Championship side Plymouth Argyle reached the fourth round thanks to a 3-1 win against League Two Sutton United.

Watch the highlights from that match below.

Patrick Bamford scored one of the goals of the FA Cup third round in a 3-0 win over League One Peterborough.

Here are the highlights from that match earlier this month.

Image source, Getty Images

Maidstone manager George Elokobi speaking on BBC One: "This is what it means to our community, it is all about us being together on days like this. It was up to the players to go out and enjoy competing against a fantastic Championship side.

"We had to be lucky in the first half but then we had to be resilient. And we knew they played so high, so can we catch them on the break if we played the right passes and had the runners behind.

"I doff my cap to our community, this is for Maidstone and again it's the magic of the FA Cup. We had to believe.

"Lucas was one of my last signings 48 hours before the league started. In games like this, big games, he commands the box and leads by example. He has kept us in so many games this season and that was exceptional. Amazing from him but exceptional performances from the entire group of players.

"There were a few tears. We have come to Ipswich, with their history, they are flying high in the Championship and for our group of players to be clapped off is amazing. History has been made here and back in my country, Cameroon, it is an inspirational moment for us all.

"Always believe there is hope and fate. Always stay humble and respectful and if you do that you can create a group like we have done.

"Our boys have run themselves into the ground and that is what we said, 'leave nothing in the changing room'. This binds us for life, what our boys are achieving right now. What our boys are achieving now has not been done over over 100 years. The magic of the FA Cup is very much alive."

Image source, Getty Images

There's an all-Championship showdown taking place at the King Power Stadium, where leaders Leicester City host Tony Mowbray's improving Birmingham City.

The Foxes, FA Cup winners in 2021, find themselves seven points clear as they aim for an immediate return to the Premier League and overcame Millwall 3-2 in the third round.

Birmingham, haven taken the decision to sack Wayne Rooney following a run of just two wins in 15 matches, are 20th but have made an unbeaten start under Mowbray with two wins in three.

That included a 2-1 win over Hull City in their third round replay.

Rachel Brown-Finnis
Ex-England goalkeeper on Final Score

Sheffield United are clearly going to want to focus on the Premier League. I expect Brighton to go there and win.

Image source, Getty Images

Maidstone United defender George Fowler speaking to BBC Radio 5 Live: "You can probably hear it in my voice. I have been shouting all game and then celebrating just now, I can't believe we've done it!

"Everyone would have said we were the underdogs today, but we dug in, stayed organised, rode our luck, which you have to at times when you come up against such class opposition. But yes we're over the moon.

"My first job was making a block on the line in the first minute and I thought to myself, 'I knew this was going to be tough, but this is a bit early!' Like I said we had to ride our luck, stick at it, be organised, and credit to the team, every man worked so, so hard today."

On the goals: "Unbelievable composure. We know we have that quality from our forward players. We knew we weren't going to have many chances today, so the gaffer said when we do get the chances, make sure we take them. That's exactly what we did."

On when Ipswich equalised: "It was 1-1 and we saw them bringing on some more of their main starters and we knew it was going to be tough. We always knew we could be dangerous on the counter attack if we could catch one. And again Sam Corne stepped up to the plate to make it 2-1."

On the last 10 minutes: "Yes it was so hard. I think every player had cramp to be honest. I was jumping up and had cramp in my calf, hamstrings were going... I just kept shouting to dig in and keep going. The feeling we have now is more than worth that effort."

On his family's words at full time: "I was here at Ipswich from 12 to 19 but never got to walk out in a first team fixture, I was incredibly proud to do that here today. My friends and family all still live around here, so it was a nice moment. I will be nice to celebrate with them all later on."

On who he wants to draw in the next round: "I can't even think about that yet... A top Prem [Premier League] team, away."

Brighton were 4-2 winners against Championship side Stoke City at bet365 Stadium with Pervis Estupinan scoring a cracking goal as Roberto De Zerbi's side came out on top.

Watch the highlights from that encounter below.