United played the Terriers in a pre-season friendly a couple of weeks ago when Huddersfield took the spoils. They got the victory when Gary Speed's goal was cancelled out by Danny Cadamarteri and Keigan Parker's goals.
Huddersfield beat fellow West Yorkshire outfit Bradford 4:0 on Tuesday night which saw them progress to the 2nd round.
The full draw is as follows:
Ipswich Town v Colchester United
Coventry City v Newcastle United
Hartlepool United v West Brom
West Ham v Macclesfield Town
Huddersfield v Sheffield United
Cardiff City v MK Dons
Swansea City v Hull City
Rotherham United v Wolves
Brighton v Manchester City
Reading v Luton Town
Blackburn Rovers v Grimsby Town
Wigan Athletic v Notts County
Leeds United v Crystal Palace
Crewe v Bristol City
Middlesbrough v Yeovil
Fulham v Leicester City
QPR v Carlisle United
Nottingham Forest v Sunderland
Burnley v Oldham
Southampton v Birmingham City
Bolton v Northampton
Watford v Darlington
Preston v Derby County
Cheltenham v Stoke City
* All ties to be played on week commencing 25th August.