Chelsea held by battling Watford

High-flyers Chelsea were held to a dramatic 2-2 draw away to First Division Watford in the third round of the FA Cup at Vicarage Road this afternoon. In other early kick-off third round games, Premiership Bolton came from behind to draw 1-1 away to Second Division Tranmere while Sheffield United, last season's semi-finalists, beat First Division rivals Cardiff 1-0.

Watford, managed by former Chelsea player Ray Lewington who guided them to the semi-finals last season, twice took the lead in the first half through Heidar Helguson's controversial opener and Alan Mahon. But Chelsea hit back through Eidur Gudjohnsen's penalty - after a foul by Watford 'keeper Lenny Pidgeley - on loan from Chelsea - and Frank Lampard's deflected shot as the teams went into the break level at 2-2. In the second half, neither side could force a winner that would have prevented a replay.

Watford went ahead with an extraordinary goal. In the fifth minute Helguson's header from Neal Ardley's cross beat Chelsea's Scotland 'keeper Neil Sullivan and rebounded off the crossbar. Replays confirmed that the ball had not crossed the line but referee Alan Wiley, after consulting linesman Dave Bryan, awarded the goal to give the Hornets the lead.

On a pitch churned up by having been used by English Premiership rugby union club Saracens on New Year's Day, Watford almost had a second when Paul Devlin's cross was headed over by Micah Hyde. Watford, 35 league places behind their opponents, continued to give the shaky-looking Chelsea defence problems, Sullivan dropping an Ardley cross before Blues captain Marcel Desailly cleared Paolo Vernazza's shot off the line.

However, the expensively assembled Premiership side, brought to Stamford Bridge by Chelsea's Russian oil-billionaire chairman Roman Abramovich, eventually got back into the game. Adrian Mutu's through-ball broke the Watford offside trap and released Jesper Gronkjaer, who went down after Pidgeley made contact as he rushed off his line.

From the penalty spot Gudjohnsen squared the match in the 33rd minute. But any thoughts that this signalled a Blues revival were cut short when just over a minute later Watford regained the lead. From a free-kick, Sullivan was caught in no-man's land, Marcus Gayle flicked on and Mahon headed into the unguarded net.

But Chelsea's attack was still organised even if their defence wasn't and former West Ham midfielder Lampard's 41st minute shot, from the edge of the box, deflected off a Watford defender and went into the bottom left corner. And Chelsea might even have taken the lead in the closing stages of the first half when Pidgeley scrambled away Gudjohnsen's point-blank range shot.

Clear cut chances were fewer and far between in the second half although there was no lack of effort from both sides. Wiley had a central role again in the 64th minute when he turned down Watford appeals for a penalty after Chelsea defender William Gallas flicked out a boot at Mahon who went down in the box. Chelsea almost won the match seven minutes from time when Geremi's curling free-kick was palmed away by Pidgeley.

At Prenton Park, Tranmere went ahead through Simon Haworth's 51st minute goal but were made to pay for missing several chances when Kevin Nolan equalised 12 minutes from time. In Cardiff, Sheffield United substitute striker Wayne Allison's 74th minute goal saw the Blades - semi-finalists last term in both the FA Cup and League Cup - through into the fourth round.

Filed by Shane Murray