The Glovers will lineup against the Hatters looking to progress past the First Round for the fourth time in the last five cup campaigns, but will have to get past the National League North outfit.
Beating higher league opposition in the form of Southend United and Bradford City en route to the glamour fourth round tie with Manchester United, Gray and his team-mates will be taking nothing for granted this time around.
Speaking to iFollow Glovers, he said: “We had a great run last year, we made our own luck and got great a great tie in Manchester United so this year we’re looking to do the same.
“We’re not going to underestimate anyone, – definitely not them, so we’re really looking forward to it.
“In previous years we’ve been the underdogs but now we’re more favourites being in a higher division, so we’ve got to be wary of their strengths but at the same time make our presence felt on the day and hopefully get the win.
“They’ll come with things to prove,” he continued. “Maybe they don’t feel they should be at that level and will want to show us what they can do and it’s their day to try and cause a cup upset.
“It’s the FA Cup and upsets do happen but we’re going to do everything we can to make sure that doesn’t happen.”
Now in his second season with the green and whites, Gray is an established member of Darren Way’s squad.
Featuring both in the middle of the park and out wide this season, the 22-year-old feels that versatility is a big plus point of the squad.
“It’s a big strength of our squad,” he said. “A lot of players play in various positions which is good for myself that if someone is coming off I can move into another position – it’s good to be versatile.
“Everyone in our team brings something different. When I play out wide it’s different to someone like Jordan (Green) or Omari (Patrick), I might have less pace but maybe I try to get more crosses in. We’re all different.”