MIDDLESBROUGH will attempt to stun one of the richest football clubs in the world this afternoon, with Aitor Karanka insisting money is not the reason his own team have become a force to be reckoned with in the Championship this season.

Karanka has become a little fed up with suggestions that Boro are one of the promotion favourites this year because of the investment from chairman Steve Gibson.

The Spaniard, who hopes his team remain in the automatic promotion places over the weekend while they take on Manchester City in the FA Cup, have climbed back up to second and a point within leaders Bournemouth.

But Karanka has launched a defence of his 15-month tenure, claiming Boro are not over-spending in a bid to seal a return to the Premier League after six years of readjustment following a reduction in income from TV cash.

Boro's squad has been given a complete overhaul under his management as he has strived for a pool of players which has included two options for every position. The reshuffle has seen a number of arrivals, including the likes of Kike for £2.7m from Real Murcia and Adam Clayton from Huddersfield for £1.5m. There have been other buys, such as James Husband and Yanic Wildschut for more than £1m combined.

Karanka said: “We haven't spent that much money. All the players we've brought here are from the money we've brought in for selling Lukas Jutkiewicz (£2.5m) and Marvin Emnes (£1.5m).

“Everybody always says 'it’s Boro, Boro spending' but we haven't spent much. The money we have spent was on Clayton and Kike. That was the same amount we sold Juke and Emnes for.

“We have a very good squad and the salary level is pretty much what we had last season so the team's doing really well and they believe in the project. All the players who are here wanted to come here and that's pleasing, they've not just come for money.”

Karanka’s comments arrived just a day after it was revealed that Manchester City, today’s FA Cup opponents, have been placed sixth in Deloitte’s financial rich list for 2013/14.

The Spaniard, though, thinks Manuel Pellegrini will be taking the meeting with one of the Championship’s promotion favourites seriously, despite having defending the Premier League crown and a Champions League surge on his mind.

“In the changing room, and offices here, our objective is the Manchester City game on Saturday, after that it’s Brentford,” said Karanka. “We knew we were going to play Manchester City a few weeks ago but we've only just started to focus on it in the last few days.

"It would be great if Manuel Pellegrini and City were thinking about their game against Chelsea next Saturday and not focusing on us, so he puts out an Under-21s squad against us. That would be perfect but I don't think it'll happen. I think he'll choose his best players.”

Manchester City’s preparations for the visit of Boro have included five days in Abu Dhabi, where they only flew back from yesterday, and a midweek friendly with Hamburg. The City squad were only due back in to Manchester at 7pm last night.

Karanka said: “They're the sixth richest club in the world and at the top of the Premier League so they’re in demand and they have to do things like they have this week with the trip to Abu Dhabi.

“Manchester United played a game in Dubai as well and I think for them that's not a problem and the same for City because their players are used to playing regularly in the Champions League and with their countries. It's not a problem with them to go on such trips between games.”

Whatever shape City turn up in at the Etihad, Karanka's players will all be desperate to be involved. He said: "Yes, of course, I'm going to pick a team to win the game, it's another game and if we have players who're disappointed not to play then they have to remember they have to play well to stay in the team.”

There has been a lot made of Karanka’s friendship with Jose Mourinho in the build up to the FA Cup fourth round tie; particularly as Chelsea face Pellegrini’s side a week later. Despite regular chats with Mourinho, the Middlesbrough boss sees no reason to discuss City’s tactics with the Portuguese.

Karanka, whose side return to Championship action at Brentford next weekend, said: “Man City are probably the easiest side to scout because they are on TV every week because of their profile. They're easier to analyse in the same way Liverpool were before we played them.

“We have so much info on them so it's not difficult to see how they set up. Analysing them is not the problem. The problem is to play against them. We can all go and enjoy it and hopefully we'll get there and play there again in the future.”