Like United, Wigan will also be led out at Wembley by a new manager - Owen Coyle.
"Wigan have earned the right to be here," said Moyes in an interview printed in the Wembley programme. "I expect it will be something of a new Wigan, but we'll give them all the respect they deserve.
"This is a side that's already been to Wembley and won twice - not just in the FA Cup final but the semi-final, too. We won't take anything for granted."
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