Millions of fans will watch patiently as each of the 64 balls are drawn, Blades fans can look for the usual 34 ball which United are placed at regularly at the third round stage.
The third round sees all of the 20 Premier League and 24 Coca-Cola Championship clubs join the draw which will be made by Sir Steve Redgrave and Kelly Smith at Wembley Stadium.
Who the Blades will be drawn against is anyone’s guess, they could be handed a home or away tie against a local side; Barnsley, Hull City, Sheffield Wednesday and Doncaster Rovers of course are automatically in the draw whilst Leeds United could be included along with Rotherham United who must beat Luton Town in a replay first.
West Yorkshire Huddersfield Town also join the draw after their 1-0 win at Port Vale yesterday – but further afield Norwich City will not be included after a shock 3-1 defeat at Carlisle United.
As far as the non-league scene is concerned Oxford United, Barrow, Staines Town, Luton Town, York City, Torquay United and Forest Green Rovers are also included. The last time the Blades were drawn against a non-league outfit was during 1999/00 campaign when they faced Rushden & Diamonds and won after a replay.
:: Draw Numbers ::
1 Arsenal
2 Aston Villa
3 Barnsley
4 Birmingham City
5 Blackburn Rovers
6 Blackpool
7 Bolton Wanderers
8 Bristol City
9 Burnley
10 Cardiff City
11 Chelsea
12 Coventry City
13 Crystal Palace
14 Derby County
15 Doncaster Rovers
16 Everton
17 Fulham
18 Hull City
19 Ipswich Town
20 Leicester City
21 Liverpool
22 Manchester City
23 Manchester United
24 Middlesbrough
25 Newcastle United
26 Nottingham Forest
27 Peterborough United
28 Plymouth Argyle
29 Portsmouth
30 Preston North End
31 Queens Park Rangers
32 Reading
33 Scunthorpe United
34 Sheffield United
35 Sheffield Wednesday
36 Stoke City
37 Sunderland
38 Swansea City
39 Tottenham Hotspur
40 Watford
41 West Bromwich Albion
42 West Ham United
43 Wigan Athletic
44 Wolverhampton Wanderers
45 Lincoln City
46 Southampton
47 Colchester United
48 Tranmere Rovers or Aldershot Town
49 Kettering Town or Leeds United
50 Gillingham
51 Swindon Town
52 Brighton & Hove Albion
53 Rotherham United or Luton Town
54 Milton Keynes Dons
55 Brentford
56 Carlisle United
57 Accrington Stanley or Barnet
58 Oxford United or Barrow
59 Notts County
60 Stockport County or Torquay United
61 York City
62 Forest Green Rovers
63 Huddersfield Town
64 Staines Town or Millwall