Chelsea beat Everton in last season's FA Cup final
FA Cup holders Chelsea will kick off the defence of their trophy with a home tie against Watford in the third round.
Ten-time winners Arsenal will travel to London rivals West Ham in what looks the tie of the round, while Liverpool travel to Championship outfit Reading.
Leeds beat Kettering in their second-round replay to earn a trip to Manchester United.
Aston Villa host Blackburn in one of three all-Premier League ties on the weekend of 2/3 January.
The other, aside from West Ham-Arsenal, is Hull City's trip to Wigan Athletic.
Chelsea manager Carlo Ancelotti meanwhile is hoping that his side's clash with Watford will give him a chance to meet one of his heroes - musician Sir Elton John.
John is the former chairman of the Championship side and Ancelotti is a huge admirer.
"I do not know Watford very well at the moment but I will have the opportunity to learn about them," said Ancelotti.
"The owner of Watford many years ago was Elton John. Elton John is my favourite singer. The match will be an opportunity to meet Elton John."
Other intriguing ties see Manchester City travel to Middlesbrough, Tottenham host Peterborough United, and League One outfit Carlisle drawn away to Everton.
FA CUP THIRD ROUND DRAW:
Tottenham v Peterborough United Brentford v Doncaster Rovers Middlesbrough v Manchester City Stoke City v York City Notts County v Forest Green Rovers Huddersfield Town v West Bromwich Albion Sheffield United v QPR MK Dons v Burnley Chelsea v Watford Nottingham Forest v Birmingham City Preston North End v Colchester United West Ham United v Arsenal Aston Villa v Blackburn Rovers Portsmouth v Coventry City Sunderland v Barrow Wigan Athletic v Hull City Everton v Carlisle United Sheffield Wednesday v Crystal Palace Tranmere Rovers v Wolves Blackpool v Ipswich Town Fulham v Swindon Town Stockport County or Torquay v Brighton Scunthorpe United v Barnsley Southampton v Luton Town Bristol City v Cardiff City Reading v Liverpool Millwall v Derby County Plymouth Argyle v Newcastle United Leicester City v Swansea City Bolton Wanderers v Lincoln City Accrington v Gillingham Manchester United v Leeds United
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