Watford will not allow themselves to underestimate a Newcastle United side which has failed to win in the Premier League this season, says Hornets head coach Javi Gracia.

A haul of three points from five games has the Magpies sitting second bottom in the table and Watford are firm favourites at St James' Park.

Gracia remains wary of a side he feels has the squad and, in Rafa Benitez, a manager which can turn a dreadful start to the campaign round at any moment.

"They're a good team with a very good coach and sometimes these things happen and you can't explain why," Gracia said.

"I am sure they are looking for their first win and they are working hard to try and get it. We need to be ready for a tough game.

"In all the games they have played I am sure they could have had better results than the ones they got."

Gracia will come up against his compatriot Benitez tomorrow and has plenty of respect for the Spaniard.

While the former Liverpool and Real Madrid boss has failed to get the best of his Newcastle side this term, Gracia says Benitez's record speaks for itself.

"He is a coach with a lot of recognition in both England and Spain," the Watford boss said.

"Everybody knows he is a great coach and my opinion of him is the same.

"He has always been able to show how good a manager he is whatever team he has been in charge of."