Chris Wilder's Blades will travel to the Suffolk side over the weekend of Friday, 5th Janaury - details will be announced at a later date.
A full round draw can be found below;
Ipswich Town v Sheffield United
Watford v Bristol City
Birmingham City v Burton Albion
Liverpool v Everton
Brighton & Hove Albion v Crystal Palace
Aston Villa v Woking or Peterborough United
AFC Bournemouth v AFC Flyde or Wigan Athletic
Coventry City v Stoke City
Newport County v Leeds United
Bolton Wanderers v Huddersfield Town
Port Vale or Yeovil Town v Bradford City
Nottingham Forest v Arsenal
Brentford v Notts County
Queens Park Rangers v Milton Keynes Dons
Manchester United v Derby County
Forest Green Rovers or Exeter City v West Bromwich Albion
Doncaster Rovers v Slough Town or Rochdale
Tottenham Hotspur v AFC Wimbledon
Middlesbrough v Sunderland
Fleetwood Town or Hereford United v Leicester City
Blackburn Rovers or Crewe Alexandra v Hull City
Cardiff City v Mansfield Town
Manchester City v Burnley
Shrewsbury Town v West Ham United
Wolverhampton Wanderers v Swansea City
Stevenage v Reading
Newcastle United v Luton Town
Millwall v Barnsley
Fulham v Southampton
Wycombe Wanderers v Preston North End
Norwich City v Chelsea
Gillingham or Carlisle United v Sheffield Wednesday