[1] It is a County Cup competition of the Lancashire County Football Association and involves Premier League clubs and Football League clubs.
However, these days clubs generally field their reserve teams.
The tournament starts at the round of 16, with higher division clubs often have to miss rounds to allow lower division clubs to have a chance to play in the competition.
The competition was stopped in 1974 due to concerns over the format and lack of interest in adding to fixture lists.
[2] It was then revived and revamped as a pre-season tournament in 1982, becoming known as the 'Lancashire Manx Cup' due to its sponsorship by the Isle of Man Tourist Board.