Everton may well have the Champions League on their minds, but there is no doubt a trip to Cardiff would be more than acceptable along the way.

The Toffees rested their Barclays Premiership regulars in today's FA Cup fourth-round tie at home to Sunderland yet still produced a comprehensive victory which took them into the last 16.

The result was never in doubt after Everton had grabbed two goals in the first half-hour, £6million man James Beattie confident he will be credited with the second - his first goal since joining the Merseysiders.

James McFadden grabbed the first, before Beattie saw a low drive deflected past Thomas Myhre by Danny Collins' out-stretched boot.

The debate about whether the effort was an own goal will be lost on Beattie - just try taking it away from him after he has been told continually he is short of the fitness levels boss David Moyes demands.

Sunderland battled away bravely but never really threatened to get back into the game - and when Tim Cahill headed a late third Everton fans were already dreaming of the Millennium Stadium as well as that coveted fourth spot and a place in Europe.

Everton had regulars David Weir, Marcus Bent and Tony Hibbert on the bench - with a home league game against Norwich on Wednesday very much in mind. Gary Naysmith, McFadden and Joseph Yobo came into the side.

Sunderland had Carl Robinson fit after illness but lost Jeff Whitley to the same stomach bug just before the start, Sean Thornton coming in.

It took Everton just nine minutes to take the lead following an excellent cross from Kevin Kilbane. The former Sunderland man saw his left-wing effort flashed home at the near post by McFadden, who had got in front of Neill Collins.

Beattie struggled early on for his touch, but McFadden was a genuine problem for the Coca-Cola Championship visitors with his pace and movement.

The young Scot almost put Everton further in front when Leon Osman got to the line and crossed low for him to drive in a fierce shot from 15 yards which was blocked a yard out by George McCartney.

Beattie produced a clever turn which left Collins stranded for the second goal after 28 minutes. Lee Carsley fed the ball into the former Saint, who spun to fire in a shot which was likely to have been at least reached by Myhre before Collins slid in to deflect it wide of the goalkeeper's dive.

Everton hunted more goals, and Beattie was inches away as he flung himself into the six-yard box at a low Osman cross before McFadden almost punished a weak back header from Stephen Wright.

Sunderland managed to respond with a fine effort from Robinson which flashed wide, before Julio Arca connected superbly 20 yards out and fired in a powerful drive which Richard Wright could only palm away. Dean Whitehead put the rebound over the bar.

Sunderland had both Wright and Stephen Elliott booked for dissent early in the second half, and that summed up their frustration.

They had certainly not played badly, but Everton were quicker to the ball and made better use of their possession.

Sunderland still kept coming forward, with striker Chris Brown on as substitute for defender Wright, and Elliott should certainly have pulled a goal back when he left veteran Weir - on for Alan Stubbs - in his wake with a neat dummy before firing wide when clean through.

On 76 minutes, Everton took off Kilbane and Beattie and sent on Bent and Nick Chadwick - while Sunderland replaced Elliott with Michael Bridges.

Any doubt about the result was ended on 80 minutes when McFadden and Alessandro Pistone combined at a corner to set up the former for a far-post cross which Cahill powered past Myhre.

McFadden and Naysmith were both booked in a frantic conclusion which saw Wright fumble a long-range shot from McCartney, with Bridges missing from the rebound.

That just about summed up Sunderland's afternoon.

Teams

Everton Wright, Pistone, Yobo, Stubbs (Weir 65), Naysmith, McFadden, Carsley, Cahill, Kilbane (Bent 77), Beattie (Chadwick 77), Osman.

Subs Not Used: Hibbert, Martyn.

Booked: McFadden, Naysmith.

Goals: McFadden 9, Beattie 27, Cahill 80.

Sunderland Myhre, Wright (Brown 62), Neill Collins, Danny Collins, McCartney, Whitehead, Robinson, Thornton, Arca, Stewart, Elliott (Bridges 77).

Subs Not Used: Caldwell, Lynch, Alnwick.

Booked: Wright, Elliott.

Att: 33,186

Ref: U Rennie (S Yorkshire).