The Spireites are sixth in League Two and are eight unbeaten, while the Hornets are eighth in the Isthmian Premier Division and are also eight without a loss.
Town are likely to give players returning from injury some minutes but it will still be a strong line-up as they aim to continue their good record in this competition in the last few years.
Let’s take a look at how they could start...
5. Branden Horton - LB
The 24-year-old was not included in the squad list for league games but he would be allowed to play in the FA Cup if selected. His only appearance this season came against Manchester City's under-21s in the EFL Trophy. If not fancied, then Araujo could fill in at left-back. Photo: Catherine Ivill
6. Mike Jones - CM
Just the two league appearances and two trophy outings so far for the popular midfielder but this seems like a good opportunity to keep him ticking over. Photo: Cameron Smith
7. John Fleck - CM
Still awaiting his debut after signing in September. Had problems with fatigue and a hamstring injury but is back on the grass now. Photo: Tina Jenner
8. Liam Mandeville - RW
Just the six league starts this season so there's probably no need to rest him. Photo: Tina Jenner