ON paper it may have been a mainly second choice Watford line-up but those who wore yellow at the JJB Stadium on Saturday, January 22 performed to a level over and above what was expected to hold second-placed Wigan Athletic to a 2-2 draw.

A superb first-half display saw the Hornets open up a 2-1 lead thanks to goals from Bruce Dyer and Danny Webber before they were pegged back by Lee McCulloch's second header of the match. But before the Latics' second equaliser, Watford might have gone 3-1 ahead had referee Alan Kaye not missed a double penalty shout by the visitors, first when Emerson Thome appeared to handle in the area and then when he subsequently tripped Dyer.

It was a case of almost complete change for Watford just three days ahead of the Carling Cup Semi-Final second leg, with the team showing eight alterations from the one which lost at Fulham. The likes of Neal Ardley, Neil Cox, Paul Devlin, Jermaine Darlington and Heidar Helguson were completely rested, while Gavin Mahon, Bryn Gunnarsson and Hameur Bouazza were on the bench. In came Paul Mayo, Dyer, Lloyd Doyley, Ashley Young and Johnnie Jackson, while new loan signing Chris Eagles was also in the starting XI.

Wigan, without a big cup tie to look forward to, made only two changes to the side which won 2-0 at Rotherham and both were in midfield with Gary Teale and Mike Flynn replacing David Graham and Gareth Whalley, both of whom were on the bench.

Watford started positively, forcing a corner within the first 40 seconds, but it was the home side who had the first meaningful attempt after three minutes when McCulloch struck a shot on the turn at Paul Jones following a throw-in.

Johnnie Jackson was the next to have a shot with a free-kick from around 27 yards that was deflected over following a foul on Eagles, but Watford had a let off soon after when a long free-kick forward was headed on by McCulloch but Jason Roberts, who was free in the area, didn't make proper contact with the ball and Jones was able to claim.

But after 12 minutes the visitors took the lead. Jackson and Webber inter-changed passes approaching the area from the left and Jackson rode a challenge, and in the process sucked in left-back Leighton Baines, before slipping in Eagles on the right, who closed in on goal and drew John Filan before passing to Bruce Dyer, who took a touch to control the ball before calmly finishing from the edge of the six-yard box.

The goal began to wake Wigan up but the Hornets were working very hard from front to back to frustrate the home side until they equalised somewhat out of the blue after 24 minutes. Doyley was rather sucked out of position challenging Roberts on the right side of the Watford area, but the striker retained possession before laying the ball back to Nicky Eaden, who swung in a cross and McCulloch rose well ten yards out to head back across Jones and into the far corner.

But barely 60 seconds later the Hornets were back in front. The ball was played forward and flicked on by Dyer to put Webber in the clear but still with some work to do 30 yards from goal. But the striker calmly advanced and feinted to shoot, deceiving Filan, before rolling the ball into the back of the net.

Watford might have had a third on 29 minutes when they were momentarily two on one going forward, but Young chose to have a crack from 25 yards, rather than playing in Webber, and Filan was able to save.

Another great chance came Watford's way five minutes before the break when Mayo played the ball forward down the inside left channel to Dyer, whose clever back-heel put Webber in, and he tried a low, curling shot but placed it too close to Filan.

Wigan did start to look dangerous again just before half-time, and it took four Watford players to prevent Flynn from getting in a shot after he was found by McCulloch, and then Jones had to go full length to push the ball away from Roberts after Nathan Ellington looked to play him in with a header across the area, but the Hornets were able to maintain their 2-1 advantage going into the break.

The Latics started the second period strongly, forcing two early corners, and from the second Dyer did well to head clear near his goalline to prevent McCulloch getting on the end of a near post flick on. Then Chambers did equally well to get across the front of Ellington to stop him getting on the end of a cross from the right.

But soon after Watford broke down field, with Webber finding Young on the left, and his low cross ran through to Dyer at the far post, and the striker opened up a shooting opportunity only to be clearly tripped by Thome, but the referee amazingly failed to spot the foul and award the penalty.

After 51 minutes though, Wigan, with Alan Mahon having replaced Flynn, levelled for the second time. The ball was played out to Teale on the right and he took on and beat Mayo before delivering a cross to the near post where McCulloch got across the front of Dominic Blizzard to head past Jones.

Watford were forced into change after 57 minutes, with Bouazza coming on for Eagles who had picked up a knock, and then Johnnie Jackson was booked for a foul on Jimmy Bullard. The Wigan midfielder then fizzed a shot wide of the far post from around 20 yards.

Watford made their second change after 70 minutes, with Gunnarsson coming on for Blizzard, before the visitors mustered their first attempt of the second-half when Dyer shot wide of the near post from a tight angle after receiving Webber's threaded pass with his back to goal.

Gavin Mahon had to come on for Jackson on 75 minutes after the midfielder appeared to sustain cramp, and then Alan Mahon fired over from the edge of the area for Wigan.

Wigan kept trying to force an opening as the game approached its closing stages, but they were becoming increasingly frustrated as the Hornets held firm.

McCulloch headed wide of the near post following a Teale cross in injury-time, and then there was a moment of alarm when a corner from the right hit Dyer on the back but it dropped nicely for Jones, as Watford deservedly held out for a hard-earned draw.

Wigan Athletic: Filan; Eaden, Jackson, Thome, Baines; Teale, Flynn, Bullard, McCulloch; Roberts, Ellington. Substitutes: Mahon for Flynn after 50 mins; Breckin, Graham, Whalley and Walsh not used.

Watford: Jones; Chambers, Doyley, DeMerit, Mayo; Eagles, Blizzard, Jackson, Young; Webber, Dyer. Substitutes: Bouazza for Eagles after 57 mins; Gunnarsson for Blizzard after 70 mins; Mahon for Jackson after 75 mins; Smith and Chamberlain not used.

Bookings: Jackson for a foul on Bullard after 58 mins; Gunnarsson for dissent after 87 mins.

Attendance: 9,008.

Referee: Alan Kaye (Wakefield, West Yorkshire)