The Vanarama National League's Heed host the Hatters this weekend in the first meeting between the two since 2013.
Luton won that meeting 4-2 but boss Jones has warned his players of the threat Steve Watson's team pose.
"I played against Gateshead back in I think 1992," he told the club's website. "I don't think the ground has changed much, the conditions definitely won't have.
"But we are looking forward to it. It's a competition we want to do reasonably well in, we have realistic ambitions. So we aren't say we're going out to win it. Yes, we want to win every game we are involved in, but we understand the difficulties of a League Two side winning the FA Cup.
"It's a great opportunity to get to the third round, because we are in the second and we'd be competitive against any team left in the competition.
"It's a cup competition though, so Gateshead will be thinking the exact same way. It's a tricky tie in terms of location and they have good players. We've watched them, we've been very thorough in watching them. Yes, they've had mixed results, but results and form go out the window a little bit. They've got good players that can cause you problems."
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