But if the club, relegated from the league last season, are to play the Premiership giants, they will first have to overcome fellow Conference side Rushden and Diamonds in a second round replay.

The tie is the one true David and Goliath confrontation in a third round draw which gave the other non-league sides little chance to make money, but most a reasonable opportunity to progress.

Kevin Formby of non-league Southport: "We're made up we got a home draw"

Conference survivors Yeovil Town face a trip to in form Cardiff City but Southport, the other non league team definitely through to the third round, may end up playing another Conference side.

The former league side from Lancashire did at least get a home tie, but the opposition will be either non-league Kingstonian or third division Leyton Orient.

Gary Pallister: One of Middlesbrough's former Old Trafford men

Manchester United against Middlesbrough is the most mouth-watering encounter of the 32 ties, with Bryan Robson, Viv Anderson and Gary Pallister all returning to Old Trafford.

Another Premiership side with an old friend visiting will be Southampton, who play host to former Saint Kevin Keegan's Fulham.

Blackburn Rovers face Charlton Athletic in the only other all-Premiership tie, drawn a day after Rovers' 1-0 win over the side from south east London.

Top vs bottom: Hull chairman Tom Belton on visiting Villa Park

Villa Park will stage an intriguing match. The current Premiership leaders play the league's bottom side Hull City, although a lot could change in the four weeks before the match.

Holders Arsenal travel to second division high-fliers Preston North End, while Chelsea face the possibility of a west London derby game at Brentford, if the Bees beat Oldham in a replay.

Tottenham also entertain a team who will not have to travel far, with George Graham taking on Graham Taylor in a White Hart Lane tie with Watford.

Last year's losing finalists Newcastle are drawn at home to Crystal Palace, while neighbours and First Division leaders Sunderland travel to Lincoln.

There is some neat symmetry on Merseyside. Liverpool play Port Vale, the team that put Everton out a few seasons ago, while the Goodison side face former Anfield giant-killers Bristol City.

In the Midlands, there is a battle of the Cities with Birmingham travelling to Leicester, and the draw also provided a clash between Wanderers. Wolves and Bolton will meet at the Reebok Stadium.

Full draw

• Sheffield Wednesday v Norwich City
• Manchester United v Middlesbrough
• Sheffield United v Notts County or Wigan Athletic
• Southampton v Fulham
• Tranmere Rovers v Ipswich Town
• Swindon Town v Barnsley
• Blackburn Rovers v Charlton Athletic
• Nottingham Forest v Portsmouth
• Bournemouth v West Bromwich Albion
• Wycombe Wanderers or Plymouth Argyle v Derby County
• Leicester City v Birmingham City
• QPR v Huddersfield Town
• Tottenham Hotspur v Watford
• Doncaster or Rushden and Diamonds v Leeds United
• Oldham or Brentford v Chelsea
• Southport v Kingstonian or Leyton Orient
• Port Vale v Liverpool
• Wimbledon v Darlington or Manchester City
• Newcastle United v Crystal Palace
• Bradford City v Grimsby Town
• Bristol City v Everton
• Crewe Alexandra v Oxford United
• Bolton Wanderers v Wolverhampton Wanderers
• Preston North End v Arsenal
• Coventry City v Macclesfield Town
• Rochdale or Rotherham United v Exeter or Bristol Rovers
• West Ham United v Swansea City
• Wrexham v Scunthorpe United
• Aston Villa v Hull City
• Bury v Stockport
• Lincoln City v Sunderland
• Cardiff City v Yeovil Town