Rovers were useless at the start of last season under the guidance of Paul Ince, but when Big Sam arrived he managed to turn things around despite not having the strongest of teams available to him every week.
But as far as Allardyce is concerned that is all in the past and the start of this season will be very different with new players and places up for grabs.
"I don't have any dilemmas. We will play the team I consider to be the best XI against Manchester City, irrespective of what went on last season," Allardyce told the Lancashire Telegraph.
"What happened last season makes no difference to me, it is what happens this pre-season and what happens in the next two games and what is going to happen on that stupid international friendly week."