The Blades, who automatically enter the competition at the third round stage will face League One outfit Swansea City whom narrowly missed out on promotion last season after losing in the Play-Off final against Yorkshire side Barnsley on penalties.
Swansea City secured their place in round three after beating Darlington 3-1 away from home.
The two sides have played each other a total 33 times since the formation of each club; the last meeting at Bramall Lane was on 6 May 1989 when the Blades road out a 5-1 victory.
In all they have met in the FA Cup on three occasions; the last being in 1963-64 season when in round four a 1-1 draw was conceded at Bramall Lane before City claimed a 4-0 win in the replay at the Vetch Field.
From the draw there has been four all Premiership ties with the plum draw being holders Liverpool; who will host 10 times winners Arsenal.
The tie is due to be played on the weekend of January 6th and 7th; but with Sheffield Wednesday drawn at home to Premiership outfit Manchester City and the possibility of Doncaster Rovers hosting Bolton Wanderers it is unclear at this early stage as to when the tie will take place.
Full Round Draw
- Blackpool v Aldershot Town or Basingstoke Town
- Barnet v Colchester United
- Sheffield United v Swansea City
- Reading v Burnley
- Portsmouth v Wigan Athletic
- Mansfield Town or Doncaster Rovers v Bolton Wanderers
- West Ham United v Brighton & Hove Albion
- Leicester City v Fulham
- Derby County v Wrexham
- Wolverhampton Wanderers v Oldham Athletic
- Bury or Chester City v Ipswich Town
- Manchester United v Aston Villa
- Sheffield Wednesday v Manchester City
- Tamworth v Norwich City
- Salisbury City or Nottingham Forest v Charlton Athletic
- Cardiff City v Tottenham Hotspur
- Preston North End v Sunderland
- Liverpool v Arsenal
- Bristol Rovers or AFC Bournemouth v Hereford United
- Watford v Stockport County
- Crystal Palace v Swindon Town
- Bristol City v Coventry City
- Peterborough United v Plymouth Argyle
- Queens Park Rangers v Luton Town
- Southend United v Barnsley
- West Bromwich Albion v Leeds United
- Hull City v Middlesbrough
- Birmingham City v Newcastle United
- Torquay United or Leyton Orient v Southampton
- Everton v Blackburn Rovers
- Chelsea v Macclesfield Town
- Stoke City v Bradford City or Millwall