We travel to Griffin Park for a second round, first leg tie just two years after the same side gave us a rough ride at the same stage of the same competition two years ago.
Back in September 1998 Brentford scored the first goal in both legs as we progressed 6-5 on aggregate.
Boss Graham is wary of the threat from the Second Division side and recalled: "We played them two seasons ago at the same stage of the competition and they gave us quite a hard match.
"I think as long as we treat people with respect and make sure that we are playing to our capabilities, that is the most important thing.
"I don't like to treat people too lightly or show a lack of respect.
"In cup competitions there is always the chance for a David v Goliath situation so we have to treat them with respect and we will.
"All famous clubs, and Tottenham are no exception, have been knocked out by smaller clubs in cup competitions and it is not a nice thing to have to endure."
Graham said his squad will travel to Brentford in good heart despite Saturday's 1-0 defeat at Charlton in the Premiership.
"Spirit is good amongst the boys," he added. "I don't think we deserved to lose at Charlton and had enough chances to win the game.
"Once again though we made a crucial mistake for their goal. We just needed to take a couple of our chances and if we had scored first I think we would have comfortably won the game."
Click here to listen to George Graham's comments
George Graham insists he will treat Brentford with respect in the Worthington Cup on Tuesday night.