The Hatters spent most of last season in adminstration, and although that looks like ending within the next week, the situation at Kenilworth Road is still a bleak one.

Following a 10-point deduction by the Football Association for financial irregularities, the club were then hit with another 20-point removal for failing to comply with the Football League's insolvency policy.

The double-blow means Luton will start the 2008-09 season on -30 points, and staring relegation into non-league football firmly in the face.

"This game gives us the opportunity to do something for Luton," said Town boss Gray, who will be without powerhouse striker Adebayo Akinfenwa.

"You feel totally disappointed with how they've been punished for the actions of the previous board.

"They're not our problems, of course, but it's nice to be able to go there and give them a game and do something for them in that respect."

Gray confirmed earlier in the week that he is already very close to knowing his starting line-up for the first league game, against Cheltenham on August 9.

One spot that may be up for grabs is the 'anchor' position in the midfield three, which was filled ably by Abdul Osman in the second half of Wedne sday's defeat to Queens Park Rangers.

Town were lacklustre in the first 45 minutes of that game but grew into the contest in the second half, something their manager wants to see continue against league two opposition this weekend.

"If we don't work teams like worked Queens Park Rangers in the second half the other night then it will be a difficult season," he said.

"We've got the game at Luton tomorrow and then West Brom next week which will both be used to really just iron things out, work on set-pieces and that sort of thing.

"You don't want to show your hand too early because other clubs always have people at these games watching you to see what you're about."