Carlo Ancelotti showed Rotherham "massive respect" according to the boss of the Championship side.
Paul Warne left Goodison with mixed emotions following his side's 2-1 defeat to Everton after extra-time in the third round of the FA Cup.
The Blues took an early lead through Cenk Tosun but Rotherham finished the opening period having been the better team and deservedly levelled soon after the break.
The tie remained even after 90 minutes and so extra-time was required with Everton scoring just three minutes in when Abdoulaye Doucoure raced onto James Rodriguez's pass to make it 2-1.
Warne said the strength of Ancelotti's team selection, and the fact he was forced to use five substitutes throughout the tie, spoke volumes for how well his side played.
"My opinion [of Ancelotti ] wouldn’t change out of one game," Warne said.
"Any manager who is under the cosh would put those sorts of subs on. He showed us massive respect with the team he picked. He made necessary changes."
"Yeah, I was really pleased [with the performance], he added.
"The only disappointing part was the first five or 10 minutes, we showed them too much respect which I warned them about that in the changing room.
"We took the game to the after we conceded we were the better team first-half and on another day we might have got one.
"Hirsty [George Hirst] just caught his studs and we could have come away with a 2-1 win which I don’t think anyone could have complained about. I am really pleased with my lads they make my soul shine on a daily basis"
Warne went onto say: "Yeah it is, I went in at half-time not that happy, we were in the ascendancy but didn’t score. We wanted to press high.
"Overall I think it was a wasted opportunity."
