Matt Taylor is targeting an FA Cup tie his mum can watch from the stands after steering Exeter to the third round with a 3-2 win at Gillingham

Joel Randall’s double added to Nicky Law’s equaliser as the League Two side upset the Gills, who had led through Vadaine Oliver before Dominic Samuel threatened a fightback.

Now it’s all eyes on the draw for manager Taylor, whose side could play host to fans after Exeter was placed into Tier two in this week’s regional coronavirus tiers.

“I’m a United fan, so they’d be nice. It would be better if there were people there to watch it – my mum’s a season ticket holder and she’s desperate to get back,” he said.

“Getting a big club means we’ll get as much money as we can into the football club. But if we don’t get a big club, I’ll take a tie that gives us a chance to win the game.

“It’s not about who I want, though. It’s about what the club needs and rewarding the players, as they deserve whoever they get.

“If we’ve got aspirations of being a League One club then this was a big marker for us. We can all think about playing a big club but we can’t measure ourselves against them.

“The potential of this team is certainly there but we’re far from the finished article. We’re exceeding expectations at the moment.”

Oliver put the hosts ahead but the Grecians looked comfortable against a team 16 places and a division higher than them, levelling through Law.

Law then turned provider for Randall by intercepting a poor clearance, before the latter latched onto a cutback to complete the 11-minute three-goal comeback.

Samuel’s finish set up a nervy finale but the Gills fell short – and got exactly what they deserved according to assistant Paul Raynor.

“We’re out of the Cup – there are no positives whatsoever today,” he said. “We were rubbish, particularly in the first half.

“We just said to the players that if you disrespect what a quality side Exeter are, then you get beaten.

“We didn’t heed the warnings in the first half; the players didn’t listen to what we said and if you don’t play with intensity, don’t close them down and don’t go with the runners, you get what you deserve.

“We saw in the warm-up there wasn’t any real intensity. We didn’t look sharp and we had even said to the players in dressing room before the game to not be complacent.

“We’re not here to make excuses. They deserved it on the day, so congratulations to Exeter.

“People have obviously got complacent and think that they’re going to play every week. Those people who need to wake up.”