The Blades reached the fourth round in last seasons competition with Birmingham City out-winning in a 4-0 victory at the Lane after United had eliminated Oxford United (3-0), Torquay United (3-2) and non-leaguers Sailsbury City (3-1).
The draw for the first round will take place on ITV at 1:30PM.
1 Accrington Stanley
2 AFC Bournemouth
3 AFC Wimbledon
4 Aldershot Town
5 Barnet
6 Bradford City
7 Brentford
8 Bristol Rovers
9 Burton Albion
10 Bury
11 Carlisle United
12 Cheltenham Town
13 Chesterfield
14 Colchester United
15 Coventry City
16 Crawley Town
17 Crewe Alexandra
18 Dagenham & Redbridge
19 Doncaster Rovers
20 Exeter City
21 Fleetwood Town
22 Gillingham
23 Hartlepool United
24 Leyton Orient
25 Milton Keynes Dons
26 Morecambe
27 Northampton Town
28 Notts County
29 Oldham Athletic
30 Oxford United
31 Plymouth Argyle
32 Port Vale
33 Portsmouth
34 Preston North End
35 Rochdale
36 Rotherham United
37 Scunthorpe United
38 Sheffield United
39 Shrewsbury Town
40 Southend United
41 Stevenage
42 Swindon Town
43 Torquay United
44 Tranmere Rovers
45 Walsall
46 Wycombe Wanderers
47 Yeovil Town
48 York City
49 Alfreton Town
50 Hyde Or Harrogate Town
51 Hereford United
52 Barrow
53 Guiseley
54 Kidderminster Harriers
55 Bradford Park Avenue
56 Wrexham
57 AFC Fylde Or Ilkeston
58 Altrincham
59 Lincoln City Or FC Halifax Town
60 Macclesfield Town
61 Mansfield Town
62 Stockport County
63 AFC Telford United Or Nuneaton Town
64 Metropolitan Police
65 Arlesey Town
66 Forest Green Rovers Or Dartford
67 Yate Town Or Newport County
68 Slough Town Or Gosport Borough
69 Hastings United
70 Bromley
71 Chelmsford City Or East Thurrock United
72 Hayes & Yeading United Or Boreham Wood
73 Cambridge City
74 Bishop’s Stortford
75 Braintree Town
76 Dorchester Town
77 Luton Town
78 Gloucester City
79 Hendon
80 Ebbsfleet United